Section 140B(3)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 140B(3)(i) in The Income Tax Act, 1961

(i)twenty-five per cent of aggregate of tax and interest payable, as determined in sub-section (1) or sub-section (2), as the case may be, if such return is furnished after expiry of the time available under sub-section (4) or sub-section (5) of section 139 and before completion of the period of twelve months from the end of the relevant assessment year; or

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Union of India - Subsection

Section 140B(3)(i) in The Income Tax Act, 1961