penalty to file itr

penalty is applicable if I file itr4 and gross total income is less than 250000
Replies (3)
If Gross Total Income (Including All incomes in any of the heads and Also it's before of any deductions) is less than 2.5lakhs then the section not levied... 
yes before deduction the sum of all head income is 250000
Then penalty u/s 234F is not applicable...

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