A user received an income tax demand notice for Rs 1000 under section 234F, which is a penalty for late filing. They filed their return on 31.07.2023 and e-verified it on 12.09.2023. The discussion suggests checking the exact time of filing, as filing after midnight might be registered as the next day, potentially leading to the late filing penalty.
14 September 2023
I have filed a return on 31.07.2023 and e verify it on 12.09.2023 . It dept. Sent notice u/s 143(1) outstanding demand of rs 1000 sec 234f . Is it correct?