What is the late fee for filing ITR after the due date?

Under section 234F it's ₹5,000, reduced to ₹1,000 if total income is up to ₹5,00,000.

Is the 234F fee charged per day?

No — it's a flat fee triggered once you file after the due date. But interest under 234A on unpaid tax does accrue monthly.

Can I still file after the due date?

Yes, as a belated return up to the cut-off for that assessment year, with the 234F fee (and any interest). After that you may need a condonation/updated return.

Is this the full cost?

234F is just the late-filing fee. Add 234A/234B/234C interest on any unpaid tax — confirm the total with your CA.

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ITR late-filing fee calculator (section 234F)

Filing your income-tax return after the due date? See the section 234F late fee based on your total income.

Filed (or will file) after the due date

Total income (₹)

The section 234F fee is ₹5,000 for filing the ITR after the due date, reduced to ₹1,000 when total income is up to ₹5,00,000. Interest under 234A/234B may apply separately on any unpaid tax.

Section 234F late-filing fee

₹5,000.00

Charged once the return is filed after the due date. It does not increase day by day.

This is an estimate from the general statutory rule, not tax or legal advice. Rates, thresholds and due dates change by notification and can vary by case. Confirm the exact amount and date with your CA, CS, or lawyer before acting.

How the section 234F fee works

File your ITR after the due date and a section 234F fee applies: ₹5,000, reduced to ₹1,000 when total income does not exceed ₹5,00,000. It is a flat fee charged on filing — it does not grow day by day. Separately, interest under 234A (and 234B/234C) can run on any unpaid tax, and a belated return can only be filed up to the cut-off for that assessment year.

Company and audit-case due dates differ from the individual 31 July date — confirm your exact due date and any interest with your CA.

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A worked example

If your total income is ₹8,00,000 and you file after the due date, the 234F fee is ₹5,000. If your income were ₹4,50,000, it would be ₹1,000.

Frequently asked questions

What is the late fee for filing ITR after the due date?: Under section 234F it's ₹5,000, reduced to ₹1,000 if total income is up to ₹5,00,000.
Is the 234F fee charged per day?: No — it's a flat fee triggered once you file after the due date. But interest under 234A on unpaid tax does accrue monthly.
Can I still file after the due date?: Yes, as a belated return up to the cut-off for that assessment year, with the 234F fee (and any interest). After that you may need a condonation/updated return.
Is this the full cost?: 234F is just the late-filing fee. Add 234A/234B/234C interest on any unpaid tax — confirm the total with your CA.

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