(1)Where no return of income under sub-section (1) or sub-section (4) of section 139 has been furnished by an assessee and tax is payable, on the basis of return to be furnished by such assessee under sub-section (8A) of section 139, after taking into account,—(i)the amount of tax, if any, already paid as advance tax;(ii)any tax deducted or collected at source;(iii)any relief of tax claimed under section 89;(iv)any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India;(v)any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and(vi)any tax credit claimed to be set off in accordance with the provisions of section 115JAA or section 115JD,the assessee shall be liable to pay such tax together with interest and fee payable under any of the provisions of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, along with the payment of additional income-tax computed in accordance with sub-section (3), before furnishing the return and the return shall be accompanied by proof of payment of such tax, additional income-tax, interest and fee.
