Sec 234F QUESTION OF THE YEAR ? Sec 234F IS APPLICABLE OR NOT ?

Sec 234F QUESTION OF THE YEAR ?

Provision : As per section 234F , if a person is required to file Income Tax Return , as per the provisions of Income Tax Law [section 139(1)] but does not file it within the prescribed time limit i.e, 31sy july 2018 , then late fees have to be deposited by him while filing his ITR form.

Sec139(1) Mandatorily file your income tax return means " if your income exceeds the basic exemption limit then you are mandatorily required to file the return. Currently, it is Rs.2,50,000 (for individuals below 60 years) "

Now Question OF THE YEAR ?

If my client's net income falls below exemption limit ( i.e, NOT MANADATORY TO FILE HIS RETURN OF INCOME ) i.e, below of Rs 2.5 lacs and he WANTS TO FILE return after 31st july 2018,

then Sec 234F IS APPLICABLE OR NOT ?

Regards.