In section 234F of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted, namcly:-"(i) Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section(i) of the said section, he shall pay, by way of a fee, a sum of five thousand rupees:Provided that if the total income of the person does not exceed five lakh rupees, the fee payable under this section shall not exceed one thousand rupees.";
