Penalty u/s 234f if there is no tax liability

there is any penalty u/s 234f if tax is nil 

Replies (4)
No penalty will not be charged as the penalty is charged to those who had broken any law but since the person whose income is below the maximum amount not chargeable to tax is not required to file ITR u/s 139 and thus no question of penalty would arise.
In all other cases penalty would be charged
*late fee U/s 234F is not applicable on any assessee who is not liable to file income tax return as per above provision.*

Example: – An individual (age below 60 years) having Gross total income Rs. 2,48,000 and no deductions under chapter VI-A. If such individual files income tax return after due date, there will be no late fee in this case.

Example: – An individual (age below 60 years) having Gross total income Rs. 2,52,000 and no deductions under chapter VI-A. If such individual files income tax return after due date, there will be late fee in this case.
Dear Mr NAVEEN CHAND.,

Sec 234F applicability based in total gross income. It's not calculated based on tax liability...
I endorse Mr. gauri's view

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