• The late fee should not exceed Rs.

20,000 for Service Tax Returns, earlier

amount being Rs. 2,000.
• The Filing of return for the salaried people is exempted in case the employer
has discharged, through TDS, the entire tax liability and also the employee
does not have any other source of income.
• The new Sub section (1C) is also inserted under section 139 so that the
Central Government can be empowered to exempt any class or classes of
persons from filing the return, regard to such conditions as may be specified
in the notification.
• The Companies Bill, 2009 is not passed in the ongoing budget session.