eCourtsIndia
IndiaCode Laws
Section76
The Finance Act, 2017

Insertion of new section 234F

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 76 of the Finance Act, 2017 deals with insertion of new section 234F. Insertion of new section 234F. 76. After section 234E of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2018, namely:— "234F. The Act was enacted on 17 Apr 2017.

Insertion of new section 234F.

76. After section 234E of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2018, namely:—

"234F. Fees for default in furnishing return of income.—(1) Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section (1) of said section, he shall pay, by way of fee, a sum of,—

(a)five thousand rupees, if the return is furnished on or before the 31st day of December of the assessment year;
(b)ten thousand rupees in any other case:

Provided that if the total income of the person does not exceed five lakh rupees, the fee payable under this section shall not exceed one thousand rupees.

(2) The provisions of this section shall apply in respect of return of income required to be furnished for the assessment year commencing on or after the 1st day of April, 2018.".

Section 76, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 139 Commencement of this Part
  2. Income-tax Act s. 234E Fee for default in furnishing statements

Questions about Section 76

What does Section 76 of the Finance Act deal with?

Section 76 of the Finance Act is headed "Insertion of new section 234F". Insertion of new section 234F. 76. After section 234E of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2018, namely:— "234F.

How do I find court cases under Section 76 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 76, section 76 Finance Act 2017, section 76 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 76 of the Finance Act, and has it changed?

Its own text turns on section 139 (Commencement of this Part), Income-tax Act 234E (Fee for default in furnishing statements), so none of them can safely be read on its own.

When was Section 76 of the Finance Act enacted?

Section 76 of the Finance Act, cited as Finance Act 2017 76, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.