Find
The late fee under Sec 234F and interest are civil consequences. Prosecution under Sec 276CC is a separate criminal route for wilful failure. Paying the fee does not by itself stop prosecution, but filing on time within the exceptions does.
ITR
Late fee and penalty versus prosecution for non-filing
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Provisions
Sec 234F (now Sec 428); Sec 276CC (now Sec 479); Sec 139(4) (now Sec 263(4))
Analysis
A return filed late but before the end of the assessment year is protected from Sec 139(1) prosecution under the proviso, regardless of the fee. If filed after the assessment year ended, rely on small tax payable or reasonable cause. Attach the challan and acknowledgement to show compliance. Your good faith in paying fees helps show intent.
Close
- Check the filing date against the end of the assessment year.
- Attach the acknowledgement and fee challan.
- State the applicable exception.
- Explain the reason for delay.
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