Penalty for late filing

The quantum of fees that can be levied under section 234F of income tax act 1961 is as under : 
(i) If the return is furnished after 31st August but on or before the 31st day of December of the assessment year - Rs. 5000 (i.e 31st August, 2018 and 31st Dec, 2018 for FY 2017-18) 
(ii) If the return is furnished after 31st December of the assessment year - Rs. 10,000 
However, if the Total income i.e. Income after deduction is less than or equal to five lakh rupees, then, in that case, the fee amount shall not exceed Rs. 1000.