Late fees u/s 234F

This discussion addresses late fees charged under Section 234F of the Income Tax Act. It clarifies that if your original Income Tax Return (ITR) was filed before the due date but not e-verified, and you later filed a revised return, the original return might be considered invalid. This could lead to the revised return being treated as the first filing, potentially incurring late fees. The advice is to respond to the demand notice by disagreeing and providing the original acknowledgement number and filing date, especially if the original return was filed before the due date and the revised return was e-verified.