What is the late filing fee under Section 234F?

If you file your ITR after the due date, a late filing fee of ₹5000 applies. However, if your total income is below ₹5 Lakhs, the late fee is capped at ₹1000.

What is the difference between Section 234B and Section 234C interest?

Section 234C charges 1% interest per month for shortfall in quarterly installments of Advance Tax. Section 234B charges 1% interest per month from April 1 if you fail to pay at least 90% of your total tax liability as Advance Tax.

Can I get a waiver on interest under Section 234A?

Section 234A charges 1% interest per month for delay in filing the ITR beyond the due date. Waivers are extremely rare and only granted under specific CBDT orders for natural disasters or exceptional circumstances.

ITR Filing Penalty Calculator (234F / 234B / 234C)FY 2026-27

Calculate filing penalties and interest under Section 234A, 234B, 234C, and late fees under Section 234F.

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Quick Summary: ITR Filing Penalty Calculator (234F / 234B / 234C)

Filing your ITR after the July 31st deadline in FY 2026-27 attracts a late fee under Section 234F of ₹5000 (if income > ₹5L) or ₹1000 (if income ≤ ₹5L). Additionally, you may owe 1% monthly interest under Sections 234A, 234B, or 234C for delays in filing or advance tax payments.

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Last verified May 2026

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