Income tax · 234
The personal tax chip is labelled Interest and penalties (234). Each section has its own published page.
The income-tax filing page names a late fee under section 234F and interest under section 234A when a return is filed after the due date in force.
Sections 234B and 234C follow a short advance-tax instalment. That page says the charge is not a late fee on the return.
A belated return is on the belated return page. Advance-tax dates are on the advance-tax page.
Yes. The filing pages say a late return can attract ₹5,000 under section 234F, or ₹1,000 if total income is up to ₹5,00,000. That is on the section 234F page.
The filing pages say section 234A charges 1% per month on unpaid tax for the delay after the due date. That is on the section 234A page.
No. The interest page says sections 234B and 234C follow a short advance-tax instalment. That charge is not a late fee on the income-tax return.
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