Income Tax Act, 2025
Section 9: Ins. by Act 4 of 1988, s. 44 (w.e.f. 11989).
9. Ins. by Act 4 of 1988, s. 44 (w.e.f. 11989).
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(e) in the case of any other association, by any member of the association or the principal
officer thereof; and
(f) in the case of any other person, by that person or by some person competent to act on his
behalf.
1[140A. Self-assessment.—2[(1) Where any tax is payable on the basis of any return required to be
furnished under 3[4[section 115WD or section 115WH or section 139] or section 142 5[or section 148 or
6[section 153A or, as the case may be, section 158BC]]], 7[after taking into account,—
(i) the amount of tax, if any, already paid under any provision of this Act;
(ii) any tax deducted or collected at source;
(iii) 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;
(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; and
(v) any tax credit claimed to be set off in accordance with the provisions of section
115JAA 8[or section 115JD],]
9[the assessee shall be liable to pay such tax, together with interest 10[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
11[interestand fee].]]
12[Explanation.—Where the amount paid by the assessee under this sub-section falls short of the
aggregate of the tax 13[interestand fee as aforesaid, the amount so paid shall first be adjusted towards the
fee payable and thereafter towards] the interest payable as aforesaid and the balance, if any, shall be
adjusted towards the tax payable.]
14[15[(1A) For the purposes of sub-section (1), interest payable,—
16[(i) under section 234A shall be computed on the amount of the tax on the total income as
declared in the return as reduced by the amount of,—
(a) advance tax, if any, paid;
(b) any tax deducted or collected at source;
(c) 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;
1. Subs. by Act 42 of 1970, s. 27, for section 140A (w.e.f. 11971). Earlier section 140A was inserted by Act 5 of 1964,
s. 34 (w.e.f. 11964).
in the case of any other association, by any member of the association or the principal
officer thereof; and
in the case of any other person, by that person or by some person competent to act on his
behalf.
1[140A. Self-assessment.—2[
Where any tax is payable on the basis of any return required to be
furnished under 3[4[section 115WD or section 115WH or section 139] or section 142 5[or section 148 or
6[section 153A or, as the case may be, section 158BC]]], 7[after taking into account,—
the amount of tax, if any, already paid under any provision of this Act;
any tax deducted or collected at source;
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;
any relief of tax claimed under section 90A on account of tax paid in any specified territory
outside India referred to in that section; and
any tax credit claimed to be set off in accordance with the provisions of section
115JAA 8[or section 115JD],]
9[the assessee shall be liable to pay such tax, together with interest 10[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
11[interestand fee].]]
12[Explanation.—Where the amount paid by the assessee under this sub-section falls short of the
aggregate of the tax 13[interestand fee as aforesaid, the amount so paid shall first be adjusted towards the
fee payable and thereafter towards] the interest payable as aforesaid and the balance, if any, shall be
adjusted towards the tax payable.]
14[15[
For the purposes of sub-section
under section 234A shall be computed on the amount of the tax on the total income as
declared in the return as reduced by the amount of,—
advance tax, if any, paid;
any tax deducted or collected at source;
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;
1. Subs. by Act 42 of 1970, s. 27, for section 140A (w.e.f. 11971). Earlier section 140A was inserted by Act 5 of 1964,
s. 34 (w.e.f. 11964).