How to file income tax return for penalty Fee u/s 234F

In an event of income tax returns filing delay or not filed before December of assessment year , there is a provision to apply a penalty which may range up-to Rs.10000 . 

For example - for financial year 2019-2020 , income tax returns filing start from April 2020 . There is no penalty / late filing fees till December 2019 .However for payments made during and after December month attracts fees as per income tax returns rules

When filing returns this is indicated under the heading Fee us 234F in Income Tax Return (ITR) form. There are two ways to self pay this tax and file it in returns.

  1. While filing Income Tax Returns online , in the summary page option to E-Pay Tax is provided in income tax e-portal.
  2. Pay it through your bank portals and indicate the payment challan detail under Self assessment tax payment.

For instance in our example , we take State Bank of India where when a payment is done via e-pay link of income tax portal , a challan is generated as a form of receipt which can be viewed under e-tax - View or Reprint challan acknowledgment

Important fields to note in this challan are

  • BSR code
  • Tender date
  • Challan number
  • Amount paid

Once noted, in the income tax portal ITR form select the section 

Details of Advance Tax and Self Assessment Tax Payments


Under this heading make a new entry of above tax payed by entering the BSR code , Tender date and challan number. In the final summary page confirm this value entered is displayed before submitting the form.