# The Finance Act, 2026, Section 16: Insertion of new section 234-I

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/16/

## Text

Insertion of new section 234-I. 16. After section 234H of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted, with effect from the 1st day of March, 2026, namely:— 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.".

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