Section 271F
Penalty for failure to furnish return of income
Quick Answer
Section 271F (Penalty for failure to furnish return of income) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 271F
Under the Income Tax Act, 1961, Section 271F governs penalty for failure to furnish return of income. Imposed a flat penalty of Rs. 5,000 for failure to file ITR before the end of the assessment year.
When the Income-tax Act, 2025 takes effect on 1st April 2026, Section 271F is deleted rather than renumbered. NA. Completely replaced by the automated late filing fee under Section 234F.
For Section 271F, the practical impact is rated High. Historical transition of late ITR fines.
Sec 271F
Provision Summary
Imposed a flat penalty of Rs. 5,000 for failure to file ITR before the end of the assessment year.
Deleted
Provision Summary
NA. Completely replaced by the automated late filing fee under Section 234F.
Key Changes & Highlights
- Shifted from a discretionary 'Penalty' to a mandatory 'Fee'.
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Frequently Asked Questions
What is Section 271F of the Income Tax Act, 1961 about?
Section 271F of the Income Tax Act, 1961 covers penalty for failure to furnish return of income. Imposed a flat penalty of Rs. 5,000 for failure to file ITR before the end of the assessment year.
What happens to Section 271F in the Income-tax Act, 2025?
Section 271F has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Completely replaced by the automated late filing fee under Section 234F.
What is the impact of the change to Section 271F under the new tax code?
The transition impact for Section 271F is rated High. Historical transition of late ITR fines.
What should I watch out for when Section 271F moves to the 2025 code?
Shifted from a discretionary 'Penalty' to a mandatory 'Fee'. These points are specific to Section 271F (Penalty for failure to furnish return of income).
Disclaimer: This mapping of Section 271F (Penalty for failure to furnish return of income) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 271F is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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