Section mapper · Advance tax, interest, late fees and refunds
Section 234F of the Income-tax Act, 1961 is now
section 428 of the Income-tax Act, 2025
The late-filing fee.
- Was
s.234F, Income-tax Act, 1961 (repealed)- Is now
s.428, Income-tax Act, 2025- In force from
What changed
Renumbered only.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.234A → s.423 — Interest for filing your return late
- s.139 → s.263 — Filing your income tax return, and the due date