Fee for furnishing revised return of income
87 [Fee for furnishing revised return of income.
234-I.Without prejudice to the provisions of this Act, where any person furnishes a return of income under sub-section (5) of section 139, beyond nine months but before twelve months from the end of the relevant assessment year, he shall pay by way of a fee,––
| (a) | a sum of one thousand rupees, if the total income of such person does not exceed five lakh rupees; | |
| (b) | a sum of five thousand rupees, in any other case.] |