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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.
ITR
Late fee for filing ITR after the due date
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Provisions
Sec 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025); Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)
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.
Close
- Work out total income after deductions
- Pick ₹1,000 or ₹5,000
- Pay under fee for late filing in e-Pay Tax with the right year
- Enter the challan in the tax paid schedule
- File the belated return
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