[1][140A. Self-assessment.[2]

[3][(1) Where any tax is payable on the basis of any return required to be furnished under [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;

[8][(iia) any relief of tax claimed under Section 89;]

(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; [9][* * *]

(v) any tax credit claimed to be set off in accordance with the provisions of Section 115JAA[10][or [11][section 115JD; and]],]

[12][(vi) any tax or interest payable according to the provisions of sub-section (2) of Section 191,]

[13][the assessee shall be liable to pay such tax, together with interest [14][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 [15][, interest and fee].]