Quantum of interest on ITR

This discussion clarifies whether interest is applicable under Sections 234A, 234B, and 234C of the Income Tax Act for AY 2021-22 if an ITR-1 is filed by 30th September 2021 with nil tax payable. Participants debated the applicability of Section 234F late filing fees, with some suggesting the e-filing portal incorrectly applied it despite the extended due date. It was generally agreed that no interest or penalty should apply if filed within the extended due date, and any portal error should be resolved.