ITR

Late fee under Section 234F added in the intimation

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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.

Provisions

Sec 234F, Income-tax Act 1961 (now Sec 428); Sec 143(1), Income-tax Act 1961 (now Sec 270(1))

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.

Close

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

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