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TMI BlogSelf-assessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... India; (iv) any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; 28 [ **** ] (v) any tax credit claimed to be set off in accordance with the provisions of section 115JAA, 20 [ or 29 [ section 115JD; and ]]] 30 [ (vi) any tax or interest payable according to the provisions of sub-section (2) of section 191, ] 8 [the assessee shall be liable to pay such tax together with interest 21 [ and fee ] payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax 22 [ , interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by which the advance tax paid falls short of the assessed tax. 13 [ Explanation .-For the purposes of this sub-section, assessed tax means the tax on the total income as declared in the return as reduced by the amount of,- (i) tax deducted or collected at source, in accordance with the provisions of Chapter XVII, on any income which is subject to such deduction or collection and which is taken into account in computing such total income; 27 [ (ia) any relief of tax claimed under section 89; ] (ii) 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; (iii) any relief of tax claimed under section 90A on account of tax paid in any specified ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964. 2. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 3. Substituted for section 139 or section 148 by the Finance (No. 2) Act, 1991, w.e.f. 27-9-1991. 4. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 5. Substituted for or, as the case may be, section 148 by the Finance Act, 1999, w.e.f. 1-6-1999. 6. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 7. Substituted for the words after taking into account the amount of tax, if any, already paid under any provision of this Act, , by the Finance Act, 2006, w.e.f. 1-4-2007. 8. Substituted for the assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject to such deduction or collection and which is taken into account in computing such total income. 14. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 15. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 16 . Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 17. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 18. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, sub-section (3) was substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 19. Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1989. 20. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013. 21. Inserted vide THE FINANCE ACT, 2017 w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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