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Penalty codes 11C and N11C serve different purposes under the Income Tax Act: 11C is used for general penalties imposed by the Income Tax Department under various sections, such as under-reporting of income (Section 270A) or concealment of income (Section 271(1)(c)). If you have received a penalty dRead more
Penalty codes 11C and N11C serve different purposes under the Income Tax Act:
11C is used for general penalties imposed by the Income Tax Department under various sections, such as under-reporting of income (Section 270A) or concealment of income (Section 271(1)(c)). If you have received a penalty demand notice, you should use Code 11C when making the payment.
N11C is specifically for late filing fees under Section 234F. If you file your Income Tax Return (ITR) after the due date, you will need to pay a penalty of ₹1,000 (if total income < ₹5 lakh) or ₹5,000 (if total income > ₹5 lakh). For this, use Code N11C while making the payment through the Income Tax e-filing portal.
✅ Conclusion: If you’re paying a late filing fee for delayed ITR submission, use N11C. For other penalties issued by the tax department, use 11C. Always verify the payment details before proceeding.
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