234F applicability

Yes 234F fees will apply on the following basis:

If Gross Total Income upto Rs. 2.5 Lacs - Nil

If Gross Total Income upto Rs. 5 Lacs - Rs. 1000

If Gross Total Income above Rs.  5 Lacs - Rs 5000

If assessee is not required to file return as per conditions specified under sec. 139(1) of IT act, no late will be charges.

I.e. Gross income should be below exemption limit.

The due date for IT return filing will be 15th March 2022 in the case of such partner