Section 234F

Authorities that bear on section 234F. Each one tells you what it decided and what to do if it applies to you.

Section 234F — the law in short

What the courts have decided on section 234F, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

Prashant Vijay Kale v CPC, Bengaluru ITATHelps taxpayerValidity unconfirmed
I filed my return on time and then revised it. CPC has ignored the original, treated the revised return as my first return, and charged s.234F fee and s.234A interest. Can that be undone?

Yes. The Mumbai Bench found that the original return had been filed within the s.139(1) due date and that CPC and the CIT(A) had simply ignored it, and deleted both the Rs 5,000 fee under s.234F and the interest under s.234A charged on the footing that the revised return's date was the date of filing. Revising a return does not make a timely return late.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.

Section 234F — 1 entry

Prashant Vijay Kale v CPC, Bengaluru

I filed my return on time and then revised it. CPC has ignored the original, treated the revised return as my first return, and charged s.234F fee and s.234A interest. Can that be undone?

ITATHelps taxpayerValidity unconfirmeds.234Fs.234As.234Bs.234Cs.143(1)s.139(1)s.139(5)s.90s.32

Explained in this library

What section 234f does, in plain English, before you read what the courts made of it.

Interest under 234A, 234B, 234C and 244A

My order has three kinds of interest on top of the tax. What is each one for, and is it a penalty?

Revised, belated and updated returns

I missed reporting some income two years ago. Can I still fix it, and what will it cost?