The 60-second version
Section 234F imposes late filing fee of INR 5,000 or INR 1,000 based on income and filing date — returning NRIs who miss 31 July original deadline should file belated ITR by 31 December to cap fee and stop 234A interest accrual.
234F is flat civil fee — file belated by 31 December before 276CC prosecution risk escalates
Section 234F late filing fee applies when return filed after 31 July due date — fee is INR 5,000 if total income exceeds INR 5 lakh, else INR 1,000 if filed by 31 December belated deadline.
Returning NRIs who missed original deadline still owe Section 234A interest from due date — belated filing stops further interest on tax due but not 234F fee.
Prosecution lane: Section 276CC guide if willful non-filing with high tax evaded.
234F tiers
| Filing date | Income | 234F fee |
|---|---|---|
| By 31 Dec belated | < INR 5L | INR 1,000 |
| By 31 Dec belated | > INR 5L | INR 5,000 |
| After 31 Dec | Any | INR 10,000 |
| 234A interest | Any late | 1% per month |
Late filing
Compute fee
234F tier.
File belated
139(4) ITR.
Pay 234F
With return.
Pay 234A
Interest due.
Schedule FA
Foreign assets.
Flow
234F kit
- Belated ITR ack.
- 234F fee paid.
- 234A interest challan.
- Form 67 if FTC.
- Schedule FA filed.
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31 December
Belated return deadline is 31 December of assessment year — after that fee rises to INR 10,000 and prosecution risk increases.
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vs 234A?
234A is interest at 1% per month on tax due; 234F is flat late filing fee.
vs 276CC?
234F is civil fee; 276CC is criminal prosecution for willful failure with high tax evaded.
RNOR?
RNOR must file ITR if Indian income exceeds basic exemption — 234F applies if filed late.
Revised?
Revised return under 139(5) does not attract additional 234F if original was on time.
Nil return?
234F may still apply if return filed after due date even with nil tax due — verify income threshold.
Audit?
Audit cases have 31 October due date — 234F applies from that extended date.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.