Section 271F vs 234F Late Filing Penalty Guide
Legacy Section 271F vs current 234F late-filing fee — which applies on belated return after moving back to India.
The 60-second version
Section 271F imposed penalty up to INR 10,000 for late filing — Finance Act 2017 introduced Section 234F which largely replaced 271F; returning NRIs should file under 234F framework unless legacy assessment cites 271F.
271F is legacy — new late filings use 234F fee but old notices may still cite 271F
Section 271F penalty up to INR 10,000 applied for failure to furnish return by due date — Section 234F introduced in Finance Act 2017 largely replaced 271F for returns filed after AY 2018-19.
Returning NRIs receiving legacy 271F demand for old years should verify whether 234F or 271F applies to that assessment year — pay under correct section to avoid double penalty.
Current fee lane: Section 234F guide for 2026 belated returns.
271F vs 234F
| Section | Era | Max amount |
|---|---|---|
| 271F | Pre-234F era | INR 10,000 |
| 234F | AY 2018-19+ | INR 5,000-10,000 |
| 234A | Any era | 1%/month interest |
| 276CC | Willful | Criminal |
Respond to notice
Check AY
Which section applies.
File return
Belated if missing.
Pay penalty
271F or 234F.
Pay 234A
If tax due.
Reply notice
CA letter.
Flow
271F kit
- Demand notice.
- AY year.
- Belated ITR ack.
- Penalty challan.
- CA reply.
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Double penalty
AO should not levy both 271F and 234F for same AY — challenge duplicate demand with CA representation.
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vs 234F?
234F replaced 271F for most cases from AY 2018-19 — use 234F for current belated filings.
Old years?
271F may still appear on legacy demands for AY before 234F introduction — pay under notice section.
vs 234A?
271F/234F are penalties/fees; 234A is interest on tax due — all three may stack.
vs 276CC?
276CC is criminal prosecution; 271F/234F are civil late-filing consequences.
273B?
273B reasonable cause may apply to some penalties — consult CA for notice response.
Nil return?
Late nil return may still attract 234F — 271F applied similarly on legacy years.
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