Penalty u/s 234F of Income Tax Act

As the extended due date for person covered under audit to file return on or after 15th March, 2022

then, person who is partner in firm covered under audit having same applicable date then, 234F on such person can be leviable or not ?
Replies (2)

No, 234F will not apply till 15th March 2022

Due date for partners will be 15th March after that 234F will apply

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