09 January 2022
For returns filed under sec. 139(4), i.e. after 01.01.2022, late filing fees under sec 234F applicable as:: For income more than Rs. 5 lakhs... Rs. 5,000/- For income upto Rs. 5 lakhs ... Rs. 1,000/- For income below exemption limit... NIL.. (provided not required to file ITR u/s. 139(1) of the act)