Fees u/s 234F will levy on revised itr filed late

This discussion clarifies whether fees under Section 234F of the Income Tax Act are levied again if a revised Income Tax Return (ITR) is filed late. The consensus among members is that Section 234F fees are typically charged only on the initial late filing of an ITR, not on subsequent revised filings. Therefore, if you've already paid the fee for a belated return, you generally won't incur it again for a revision.