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Income tax · after the due date

Section 234F is the late filing fee

This page is the late fee named on the filing pages when a return is filed 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 234F. A belated return stays on the belated return page. Advance-tax interest stays on the 234B and 234C 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 of ₹5,000 under section 234F, or ₹1,000 if total income is up to ₹5,00,000. 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 234A is interest on unpaid tax for the delay. It is named with the late fee on the belated return page. This page does not copy a month count beyond what those pages state.

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.

A revised return corrects a return already filed. An updated return is a different form. The three filings are separated on the belated, revised, and updated page.

Before the return is filed

  1. Confirm on the portal whether the due date in force has passed and which filing is still open.
  2. The desk works the draft, including any late fee and section 234A interest where those sections apply.
  3. You approve the figure. The breakdown can include basic tax, surcharge, cess, and interest on the self-assessment page.
  4. You complete e-verification yourself. That step is on the e-verification page.

After the return is filed, e-verify within 30 days. A late file costs more. That quote is on the belated, revised, and updated page. The first discussion is free.

Common questions

What is the section 234F late fee?

A return filed after the due date in force can attract a late fee of ₹5,000 under section 234F, or ₹1,000 if total income is up to ₹5,00,000. Those amounts follow the provision in force.

Is section 234A the same charge?

No. Section 234A charges 1% per month on unpaid tax for the delay after the due date. That interest is named on the belated return page with the late fee.

Is this advance-tax interest?

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

Related pages

Belated returnSection 139(4) Sections 234B and 234CAdvance-tax interest Income tax filingThe SOP Non-audit due dateCalendar row

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