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Home > Income Tax Act 2025 > Section-428Last Updated: Feb 25th 2025

Section-428 : Fee for default in furnishing return of income

Section-428 seeks to provide that the assessee shall be liable to pay a fee for failure to furnish a return of income by the prescribed due date. Learn to understand the section-428 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-428 as per act

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 the time as prescribed in section 263(1) he shall pay, by way of a fee,––

  1. a sum of five thousand rupees, if the total income of such person exceeds five lakh rupees;
  2. a sum not exceeding one thousand rupees in any other case.

2. Help and useful links for Section-428

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. How late filing fee is assessed for AY 2024-25
  4. How to e-File Belated Income Tax Return by yourself ?
  5. Self Service (DIY) Income Tax Filing made Easy



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.