(i) What is the fee for default in furnishing return of income u/s 234F? (ii) To whom the provisions of section 139AA relating to quoting of Aadhar…

(i) Fee for default in furnishing return of income u/s 234F Where a person who is required to furnish a return of income under section 139, fails to do so within the prescribed time limit under section 139 (1) , he shall pay, by way of fee, a sum of 5,000. However, if the total income of the person does not exceed 5lakhs, the fees payable shall not exceed - 1,000 (ii) Persons to whom provisions of section 139AA relating to quoting of Aadhar Number does not apply The provisions of section 139AA relating to quoting of Aadhar Number would not apply to an individual who does not possess the Aadhar number or Enrolment ID and is: (i) residing in the States of Assam, Jammu & Kashmir and Meghalaya; (ii) a non-resident as per Income-tax Act, 1961; (iii) of the age of 80 years or more at any time during the previous year; (iv) not a citizen of India.