Section 234F · Fee for late filing of return
File late, pay a fixed fee — even if no tax is due.
- Late-filing fee
- ₹5,000
- Total income ≤ ₹5 lakh
- ₹1,000
- New Act reference
- 428(a)
- Revised-return fee (separate)
- Old 234-I / new 428(b)
In plain English
File your return after the due date and a late-filing fee is added automatically: ₹5,000, or ₹1,000 if your total income is up to ₹5 lakh — where you were required to file. It's a fee, not a penalty. Revising an AY 2026-27 return from 1 Jan 2027 is a separate fee (old s.234-I).
| Meaning | Number |
|---|---|
| Late-filing fee | ₹5,000 |
| Total income ≤ ₹5 lakh | ₹1,000 |
When 234F applies (and when it doesn't)
- Return filed after the due date — ₹5,000 (see s.139 due dates by category)
- Total income ≤ ₹5,00,000 — Reduced fee of ₹1,000
- Filing not required — No 234F fee
- Revised return from 1 Jan 2027 (AY 2026-27) — Separate old s.234-I fee — portal guidance
What this section covers
Section 234F imposes a fee where a return that is required to be filed is filed after the due date — ₹5,000, or ₹1,000 where total income does not exceed ₹5 lakh. It is computed by the utility and paid before filing. It is separate from interest u/s 234A and from the revised-return fee under old s.234-I. It does not apply where filing was not required.
Read the legal text
“Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section (1) of the said section, he shall pay, by way of a fee, a sum of… five thousand rupees…”
Old Act vs New Act
| Aspect | Act, 1961 | Act, 2025 |
|---|---|---|
| Section | 234F | 428(a) |
| Topic | Fee for late filing of return | |
| Verdict | Mapped to 428(a) — section 428 is wider | |
| Notes | Mapped to Section 428(a) of the Income-tax Act, 2025 (not 424). The ordinary late-return fee stays ₹1,000 (income ≤ ₹5 lakh) or ₹5,000 otherwise, where filing is required. But s.428 as a whole is wider than old 234F: Finance Act 2026 added a fee for revised returns filed after 9 months from end of the tax year (428(b)) and audit/report fees (428(c)/(d)). | |
Common confusion
234F is a fee for late filing; the revised-return fee (old s.234-I, from 1 Jan 2027 for AY 2026-27 per portal guidance) is a different charge.
Who should know this
Related sections
Based on the official Income-tax Act, 1961 and the published Income-tax Act, 2025 as available on the Income Tax Department website. Always verify against the published Act and consult a qualified professional.
What was checked
234F → 428(a): Mapping to 428(a); 428 is wider than old 234F (Finance Act 2026 added 428(b)–(d)). Income-tax Act, 2025 as amended by Finance Act, 2026 (consolidated PDF)