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CMA Intermediate · Direct and Indirect Taxation · PAN

Under section 533(2) of the Income-tax Act, 2025, which clause allows the Board to prescribe the fees that may be levied on an application, including one made to obtain a PAN?

Clause (r) of section 533(2) allows rules on the form and manner of any application, claim, return or information and the fees leviable on any application or claim. Refund procedure, interest calculation and payment certificates are covered by different clauses.

  1. AClause (r), covering form and manner of applications, claims, returns or information and the fees leviableCorrect
  2. BClause (t), covering procedure on applications for refunds
  3. CClause (u), covering procedure for calculating interest
  4. DClause (za), covering certificates verifying payment of tax

Explanation

Clause (r) allows rules on the form and manner in which any application, claim, return or information may be made or furnished and the fees that may be levied on any application or claim. The other clauses relate to refunds, interest and payment certificates.

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