Answer

1. F

   Facts

   Sec 234F (now Sec 428) charges ₹1,000 if total income is up to ₹5 lakh and ₹5,000 if it is above. The fee is paid before filing the belated return.

2. P

   Provisions and law

   • Sec 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025)Late filing fee ₹1,000 if total income is up to ₹5 lakh, else ₹5,000
   • Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)Belated return can be filed after the due date, by 31 December of the assessment year or before assessment, whichever is earlier
3. A

   Analysis

   The fee depends on total income, not on tax payable. Example: total income ₹4.6 lakh, fee ₹1,000; total income ₹7 lakh, fee ₹5,000 even if the 87A rebate makes the tax nil. Many practitioners hold that a person not required to file at all, because income is below the basic exemption limit, is not liable to the fee; check the computation in the utility before paying.

4. C

   Conclusion

   1. 1Work out total income after deductions
   2. 2Pick ₹1,000 or ₹5,000
   3. 3Pay under fee for late filing in e-Pay Tax with the right year
   4. 4Enter the challan in the tax paid schedule
   5. 5File the belated return

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.