ITR U late fees

shivani (student) (115 Points)

04 January 2024  
Can TDS refund be adjusted against late fees of ITR U u/s 234F?

TDS refund is Rs.1,05,000/- whereas
late fee u/s 234F is Rs.5,000/-.
self assessment tax is Rs.99,500/- .

can i adjust late fees against TDS refund by not making payment of any additional cash?