Calculator Inputs
Enter declared Total Income to determine applicable statutory fee under Section 428.
Operative Law: Section 428 of Income-tax Act, 2025
Applicable to delayed ITR filing for Tax Year 2026-27 onwards. ₹1,000 if Total Income does not exceed ₹5,00,000; ₹5,000 if it exceeds.
Enter Total Income after Chapter VI deductions as determined under the Act.
Late Filing Fee Payable
Section 428 Statutory Slabs
| Total Income Slab | Late Filing Fee | Status |
|---|---|---|
| Up to ₹5,00,000 | ₹1,000 | — |
| Exceeding ₹5,00,000 | ₹5,000 | Active |
Transition Note: This calculator applies to returns governed by the Income-tax Act, 2025 for Tax Year 2026-27 onwards. For AY 2026-27 and earlier years governed by the Income-tax Act, 1961, Section 234F applies.
Frequently Asked Questions — Section 428
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