Penalty for IT return

Hi Sir/ Madam

We need to a file a return for financial year 2021-22

Could some one please advise

1.The penalty
2.Which one I need to select while paying penalty I.e Challan no major head and minor head

Thanks in advance
Replies (1)

1. 25% of tax liability + Rs. 1000/- late penalty/

2. Direct link is provided in updated ITR.

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