Dealing with 234e late filing fee.

VIKRAM (Manager A/cs & Taxation)   (40 Points)

11 February 2016  

Dear Friends/sir/ma'am
After getting a letter of 234E late filing fee for December quarter ( non salary) i have paid the fees by challan. Will I have to file correction statement mentioning this late filing fees in it ?

There was no tax liability . There was late filing fee only. If somebody says that if ther is only late filing fee and no tax component there is no need to file returns.is is correct? 

Please guide.