The Income-tax Act, 2025
Chapter-XIX Collection and Recovery of Tax
F.—LEVY OF FEE IN CERTAIN CASES
Section 428: Fee for default in furnishing return of income.
428. Without prejudice to the provisions of this Act, where, a person required to furnish a return of income under section 263 fails to do so within such time as may be prescribed in section 263(1), he shall pay, by way of a fee,––
(a) a sum not exceeding ₹ 1000, if the total income of such person does not exceed ₹ 500000;
(b) a sum of ₹5000, in any other case.
