A assessee has admitted total income of ₹5,50,000 and filed return of income in the month of January of the assessment year (i.e. for asst. year 2020-21 in March 2021). How much is the fee payable under section 234F?

Official answer key: (A), (D). Official source note: The Due date of filing of return of income has been extended for AY 2020-21 during the pandemic period. Option A is correct without considering the extended due date during the pandemic. Option D is correct considering the extended due date during the pandemic period.