234F.  Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section  of the said section, he shall pay, by way of fee, a sum of,—
(Tax and Business Consultant)
28 September 2020
@ Mr. Vikas Mahajan
If a Person has 10 Lakh (or let's say 1 Crore) Agriculture income and it is the only income of A.Y 19-20. And if now, you file ITR of A.Y 19-20, than ther is "NO LATE FEE" u/s 234F as your total income is Exempt from tax...