Section 76 in The Finance Act, 2017 [Entire Act]
Section 76 in The Finance Act, 2017
76. Insertion of new section 234F.
- After section 234E of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2018, namely:- "234F. Fee for default in furnishing return of income. - (1) Without prejudice