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Income tax · after the due date

Section 234A is late filing interest

This page is the section 234A interest named on the filing pages when tax is unpaid after the due date in force. Confirm that date on the portal. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is section 234A. The late fee stays on the section 234F page. A belated return stays on the belated return page. Do not send the income-tax password in chat. Call +91 94454 38387.

What the filing pages state

The income-tax filing page says a return filed after the due date in force can attract a late fee under section 234F, and section 234A charges 1% per month on unpaid tax for the delay after that due date. Confirm the due date on the income-tax portal before you file.

Those amounts follow the provision in force. They are not a reason to leave out income that was received. That line is on the belated return page.

What it is not

Section 234F is the late filing fee. The amounts named there are on the section 234F page. This page is only the section 234A interest line.

Interest under sections 234B and 234C follows a short advance-tax instalment. The interest page says that charge is not a late fee on the income-tax return.

Before the challan is paid

  1. The desk works the draft, including any section 234A interest and section 234F late fee where those sections apply.
  2. You approve the figure. The payment page names section 234A when you enter the tax components from the draft.
  3. You pay on the income-tax portal. The breakdown can include basic tax, surcharge, cess, and interest on the self-assessment page.
  4. After the return is filed, e-verify within 30 days. That step is on the e-verification page.

The amount is confirmed before you pay. It is not copied onto this page. The first discussion is free.

Common questions

What is section 234A interest?

The filing pages say section 234A charges 1% per month on unpaid tax for the delay after the due date. Those amounts follow the provision in force.

Is section 234F the same charge?

No. Section 234F is the late filing fee named on the section 234F page. Section 234A is interest on unpaid tax for the delay. The filing pages name them together.

Is this advance-tax interest?

No. Interest under sections 234B and 234C follows a short advance-tax instalment on the interest page. That charge is not a late fee on the income-tax return.

Related pages

Section 234FLate filing fee Belated returnSection 139(4) Sections 234B and 234CAdvance-tax interest Income tax filingThe SOP

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