Want to file now penalty when to pay -before filing - after recg. . notice

bujjulu (e-TDS + IT return filer Hyderabad)   (727 Points)

12 September 2018  

want to file returns of two clients.

1 of their income is above 5 lakhs and the other is below 5 lakhs.

for late filing penalty to be paid before filing

OR can it be paid after receiving notice ?

please clarify.