ITR
Is the late filing fee a penalty notice
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Facts
The Sec 234F amount is a fixed fee for filing after the due date, not a penalty under Sec 270A. It is ₹1,000 if total income is up to ₹5 lakh and ₹5,000 otherwise, and it is computed automatically.
Provisions and law
- Sec 234F (now Sec 428)Fee for filing the return after the due date
- Sec 139(4) (now Sec 263(4))Belated return
Analysis
There is no show cause or hearing for this fee. It can be contested only if it was wrongly applied, for example the return was actually filed on time or total income was below ₹5 lakh and ₹5,000 was charged; then file a rectification. If your income was below the basic exemption limit, the fee should not apply at all. Check your filing date in the acknowledgement.
Conclusion
- Check the filing date on your ITR acknowledgement
- Check total income against ₹5 lakh
- If charged wrongly, file a rectification request
- If correct, pay it to clear the demand
A Savvy can do this for you
Penalty notice, Sec 270A / 274 (now 439 / 471)
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