Late fees u/s 234F

can late fees u/s 234F, set-off against income tax refund amount??
Replies (4)
Quick Summary
This discussion clarifies whether late fees under Section 234F of the Income Tax Act can be adjusted against an income tax refund. While some users suggest it can be set off, reducing the refund amount, others state it cannot be adjusted and must be paid separately. If no refund is due, the late fee is payable either online or via challan.

No late off cannot be adjusted. It has to be paid compulsory if return had been filed after due date
Of course yes, to that extent your refund will be less.
Yes it can be adjusted provided there is a refund otherwise we have to pay in cash
If no refund then 234F Penalty is payable. Either online payment or by way of cheque / cash payment along with challan ITNS 280 into authorised bank.

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