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Section 234F · Income-tax Act, 1961 · AY 2026-27 & AY 2027-28

ITR Late Filing Fee Calculator (Section 234F)

Verify applicable Section 234F late filing fees, basic exemption exemptions, and Section 234A interest implications for delayed income tax returns.

Statutory Summary (AI Overview)

Under Section 234F of the Income-tax Act, 1961, an assessee who furnishes their return of income after the statutory due date specified in Section 139(1) is liable to pay a fee of ₹5,000. However, if the total taxable income of the assessee does not exceed ₹5,00,000, the fee payable is capped at ₹1,000. If gross total income does not exceed the basic exemption limit, no Section 234F fee is levied.

Check Section 234F Applicability

Determines ₹1,000 vs ₹5,000 threshold
Section 234F Verdict Late Return (Filed After Due Date)
Fee u/s 234F
₹5,000
Non-negotiable fee
Loss Carry Forward
Forfeited (Sec 80)
Cannot carry forward business losses
Sec 234A Interest
1% / Month
On unpaid net tax liability

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