ITR penalty u/s 234A applicability

If you have unpaid taxes that are outstanding and you have not filed your returns by the due date (original due date). You will be charged an interest amount of 1% per month or part of the month (simple interest) on the tax amount outstanding. This interest will be calculated from the original due date (July 31, 2021) for filing of return of the FY 2020-21 till the date that you actually file your return.