One Of My Friend file original return a.y 2018-19 30/08/2018. but he forget some misc. income. so he revised these ITR dated 09/09/2018. his total income 282230/- revised ITR process & intimation U/s 143 (1) received & demand raise rs. 1000/-. As per Intimation show Fees u/s 234 F rs 1000/- But he file Return timly. Please suggest demand pay. or other option. please suggest.
15 October 2018
Revised return filing is mentioned in a separate section i.e., 139(5) and not in section 139(1). Conditions for levy of fee are not satisfied. So no fee is leviable for late filing of revised return.