ITR U late fees

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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?
Replies (5)
ITR U can be filed only is something is payable in cash. Else, cannot be filed validly.
Yes, I agreed with Mr CA Raj Doshi...
Need few more details to answer the query.

Tds refund for which AY ?

Late fees for which AY ?
AY 2022-23
Itr u late fees not an issue.


CCI Pro

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