Advocate Akhilesh Kumar Sah

As we all are aware that, due to COVID-19 many due dates have been extended by our respected Government. Because of so many extensions of due dates there might be a possibility that you might missed out on due date of filing of Income Tax Return. Hence this article is kind of reminder for all the readers.

The revised due date for filing Income Tax Return is 30th November, 2020.

Calculator with the word Penalty

If a person fails to furnish return before due date, the assessing officer may levy a penalty u/s 234F as follows:

Date of Filing Fees Leviable
If the return is furnished after the due date of filing but on or before the 31st day of December. Five thousand rupees
In any other case  Ten thousand rupees
Note: If the total income of the person does not exceed five lakh rupees, the fee payable under this section shall not exceed one thousand rupees.

This penalty is mandatory and you cannot get any concession in paying this penalty if you failed to file your return in time. Hence Now geared up your self and start collating requisite data to file your return in due time to avoid this huge penalty.


Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

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  1. Ram Prasad Agrawalla says:

    There should only Interest be charged not any kind of penalty. For health and other reasons the assessees may not be able to file returns. Hence the Government should seriously consider the cases. Further by mandatory penalty, the assessees may be discouraged not to at file any return which is very very adverse feature and detrimental to GDP and national interest.

  2. CA MBG Tilak says:

    Even inrespect of cases of below Rs INR 5.00 lakhs income pa , the penalty for non-filing if IT return , need to removed,since taxable threshhold limit out to have been raised to Rs INR 5.00 lakhs for the year 2017-18,as suggested by many forums keeping in view of inflamation & other factors, which the Finance Minister did not consider ,conservatively & what is the difference between Former FM Sri Chidambaramji & the present FM Hon”ble Shri Jaitlyji?It is also a fact that in most of the state Govts predominantly governed by IAS & IPS,AIS officers, corruption is rampant and what public legitimately ought to get the dues from the Govt are not getting thier dues from Govts due to a variety of reasons,& what the Govts/Banks have to get moneys from ordinary citizen, not VIPs , they are ruthless collecting, more moneys including interests on interests violating principles of Natural Justice , while justice delivery system in the Country has substantially failed, miserably viewed from a number of cases including the angles/case of Justice Karnan Vs Supreme Court of India, thus reducing a common citizen to poor person-This is a factual position in our Country thera is hardly any good governance & there is no point in declaring that out of 130 crore population ,only a small proportion are filing IT Returns.In case the present FM Hon”ble Shri Jaitlyji comes out from ivory towers and looks personally behind the rural & other parts of india as to how the common & poor people are suffering (by directly contesting the elections, keeping constant touch with commoners)), he would appreciate the above proposition & there could a be solution to people without possible harassment from IT Dept.

  3. mohan says:

    if assessee intended to pay more tax even though the delay in filing return when the penalty is more he started to show income below 5lakhs and file return it is the duty of the govt to encourage the people to come out without fear to file the return of income but now it is difficult to advice filing of return


    Plenty has already been said about the harshness of the new provision.
    There is no remedy even if a person is under comma in July or for the Soldiers fighting and losing their lives and limbs for the sake of the Nation.
    Let FM go and sit in Siachen during June, July and let the country witness how he files the ITR within due time.
    No remedy has been incorporate.
    This is Tax Terrorism in its glorious Form

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June 2021