Answer

1. F

   Facts

   A return filed after the due date attracts a fixed late fee under Sec 234F: ₹1,000 if total income is up to ₹5 lakh and ₹5,000 above that. If you did not pay it before filing, CPC adds it in the intimation.

2. P

   Provisions and law

   • Sec 234F, Income-tax Act 1961 (now Sec 428)Late fee of ₹1,000 if total income is up to ₹5 lakh, else ₹5,000, for a return filed after the due date.
   • Sec 143(1), Income-tax Act 1961 (now Sec 270(1))After processing your return, CPC sends an intimation showing tax payable or refund due, after only limited adjustments.
3. A

   Analysis

   The fee is fixed by law and is not waived on request. For AY 2026-27 the due date for most salaried people was 31 July 2026, so a return filed in October 2026 with total income of ₹7,80,000 carries ₹5,000. If your total income is up to ₹5 lakh and CPC charged ₹5,000, that is a mistake you can rectify. If income is below the basic exemption limit, check whether the fee should apply at all, and say so in a rectification.

4. C

   Conclusion

   1. 1Check the date you filed and the due date for your case.
   2. 2Check your total income in the intimation against the ₹5 lakh line.
   3. 3If the fee slab is right, pay it through the demand's Pay Now option.
   4. 4If the slab is wrong, file a rectification request on the portal.

A belated return also loses some carry-forward of losses, so file on time when you can.

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