Penalties Section 234F — Late Fee for Filing ITR After Due Date
Section 234F — Late Fee for Filing ITR After Due Date
Income Tax Act 1961 — 234F
Flat fee for filing ITR after the due date: ₹5,000 if income exceeds ₹5 lakh; ₹1,000 if income is ₹5 lakh or below.
The Penalty
₹5,000 (income > ₹5L) OR ₹1,000 (income ≤ ₹5L)
- Cap
- ₹5,000 absolute maximum; ₹1,000 for small taxpayers
- Calculation base
- Flat fee — no per-day calculation
- Period
- Applies once — when return is filed after due date
When does this apply?
Return of income filed after the due date specified under s.139(1)
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹5,000Small-taxpayer slab
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| Salaried individual, income ₹8L, files on 15 Dec | Income > ₹5L → fee = ₹5,000 | ₹5,000 |
| Freelancer, income ₹3.5L, files on 20 Oct | Income ≤ ₹5L → fee = ₹1,000 | ₹1,000 |
| No-income person (e.g., large loss), files late | Total income ≤ ₹5L → fee = ₹1,000 | ₹1,000 |
How it is levied
Automatically added to tax liability at time of filing the belated return. Deducted by the ITR portal before confirming submission.