Section 267(5)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 267(5)] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(5)(b) in The Income Tax Act, 2025

(b)50% of aggregate of tax and interest payable, as determined in sub-section (1) or (3), as the case may be, if such return is furnished after the expiry of twelve months but before completion of twenty-four months from the end of the financial year succeeding the relevant tax year; or

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Union of India - Subsection

Section 267(5)(b) in The Income Tax Act, 2025