Belated ITR Filing (Section 139(4)): Last Date, Late Fee, Interest and How to File
If you missed the original due date for AY 2026-27 (income of FY 2025-26), you can still file a
belated return under Section 139(4) until 31 December 2026, or until your
assessment is completed, whichever is earlier. The price of filing late is a fee under Section
234F (₹5,000, or ₹1,000 if your total income is up to ₹5 lakh), interest at 1% a month on any
tax still unpaid, and the loss of some benefits, including most loss carry-forwards and, for
most individuals, the old tax regime. Today is 5 October 2026, so the window is open, with about
twelve weeks left.
Last Date (AY 2026-27)
31 December 2026
Late Fee (Sec 234F)
₹5,000 or ₹1,000
Interest (Sec 234A)
1% a Month
Key Takeaways
Belated filing is open until 31 December 2026 for AY 2026-27. After that, only an
updated return (ITR-U) with additional tax remains.
You count as "belated" only after your own due date: 31 July 2026 for ITR-1 and
ITR-2, 31 August 2026 for non-audit ITR-3 and ITR-4, and 31 October 2026 for audit
cases.
The Section 234F fee is ₹5,000, or ₹1,000 where total income is up to ₹5 lakh. It
applies even if no tax is payable.
Interest under Section 234A runs at 1% a month or part of a month on unpaid tax
from the original due date until you file.
Business and capital losses cannot be carried forward from a belated return.
House property loss and unabsorbed depreciation can.
Refunds are still claimable, but refund interest under Section 244A runs only from
the date you file.
Are you actually belated?
AY 2026-27 has staggered due dates, so "belated" depends on who you are.
| Taxpayer |
Original due date |
Belated from |
|
Salaried, pensioners, capital gains and other non-business income (ITR-1, ITR-2)
|
31 July 2026 |
1 August 2026 |
|
Business or professional income, no audit (ITR-3, ITR-4)
|
31 August 2026 |
1 September 2026 |
| Accounts requiring audit under Section 44AB |
31 October 2026 |
1 November 2026 |
| Transfer pricing cases |
30 November 2026 |
1 December 2026 |
If you fall in the
audit row, you are not late yet, and you should file on time. Filing a belated return remains
available for everyone until 31 December 2026.
Late fee under Section 234F
| Total income |
Late fee |
| Up to ₹5 lakh |
₹1,000 |
| Above ₹5 lakh |
₹5,000 |
The fee is charged regardless of whether you owe any tax. The ITR form computes it and adds it
to your payable amount, and you pay it through e-Pay Tax before you submit. Our fee for the
filing service is separate from it.
Interest under Section 234A
Interest runs at 1% per month or part of a month on the tax still unpaid after TDS and advance
tax. The clock starts the day after your original due date and stops on the day you file.
An
example. You are an ITR-1 filer with ₹40,000 of tax payable after TDS. Your due date
was 31 July, and you file on 15 October. The period covers August, September and part of
October, which counts as three months. Interest = ₹40,000 × 1% × 3 = ₹1,200. You also pay the
₹5,000 late fee if your income exceeds ₹5 lakh. Interest under Sections 234B and 234C can apply
as well if advance tax was short.
A salaried person whose TDS already covers the full liability pays the fee but owes no 234A
interest.
What you lose by filing a belated return
| Point |
Effect |
| Business and capital losses |
Cannot be carried forward to future years |
| House property loss and unabsorbed depreciation |
Can still be carried forward |
| Old tax regime |
Reportedly not available. A belated return for AY 2026-27 is filed under the new
regime, even if you earlier filed the opt-out form
|
| Certain profit-linked deductions |
Deductions such as Sections 80-IA, 80-IB, 80-IC, 80-ID and 80-IE, and exemptions
under Sections 10A and 10B, are reported as not allowed
|
| Refund interest (Section 244A) |
Runs only from the date you file, not from 1 April of the assessment year
|
The old-regime restriction is the one that surprises most salaried taxpayers. If your plan was
to claim 80C, 80D, HRA or home loan interest, check whether the new regime still gives you a
good result before you file. Our page on
ITR Filing compares the two
regimes.
If you carry
losses and you are inside the original due date, file on time. A missed due date makes the loss
of carry-forward permanent.
Can you still claim a refund?
Yes. A belated return can claim the refund of excess TDS or advance tax. The refund arrives
after you file, verify and the department processes the return. The sums to expect: your TDS
credit, less any fee and interest you owe, with refund interest counted from your filing date.
Make sure your bank account is pre-validated on the portal and linked to your PAN. If the
credit in Form 26AS is wrong because the deductor filed an incorrect statement, ask them to fix
it through TDS Correction first.
Documents you need
PAN, Aadhaar and a PAN-Aadhaar link in working order
Form 16 from your employer, and Form 16A or 16B where relevant
Form 26AS, Annual Information Statement (AIS) and Taxpayer Information Summary
(TIS)
Bank statements and interest certificates for the year
Capital gains statements from your broker or mutual fund house
Rent receipts, home loan certificate and investment proofs, if you plan to claim
them (and if they are allowed)
For business or professional income: books, profit and loss account and balance
sheet
How to file a belated return, step by step
1
Reconcile first
Match Form 26AS, AIS and TIS against your own records so nothing reportable is left
out.
2
Compute tax, fee and interest
Work out the Section 234F fee, any 234A interest and your tax payable or refund.
3
Log in to the portal
Log in to the Income Tax e-filing portal and go to e-File, then Income Tax Returns, then
File Income Tax Return.
4
Select year, mode and form
Choose Assessment Year 2026-27, Online mode and your status, then pick the ITR form.
5
Choose the filing type
Select the filing type for a return filed after the due date under Section 139(4).
6
Review and enter details
Review the pre-filled data, enter your income and any allowed deductions.
7
Pay tax, interest and fee
Pay the tax, interest and late fee through e-Pay Tax before you submit.
8
Submit and e-verify
Submit and e-verify within 30 days, using Aadhaar OTP, net banking or another method the
portal offers. An unverified return is treated as not filed.
If you filed a belated
return and then spot an error, you can correct it. Our page on
Revised ITR
explains that route, which stays open until 31 March 2027 for AY 2026-27.
What if you miss 31 December 2026 as well?
After the belated window closes, you can file an updated return (ITR-U) under Section 139(8A).
Four points apply:
The window runs for 48 months from the end of the assessment year, which is up to
31 March 2031 for AY 2026-27.
You pay additional tax of 25% to 70% of the tax and interest, with the percentage
rising the later you file.
An updated return cannot declare a loss, carry forward a loss or claim a
refund.
It is meant to report additional income, not to rescue a refund.
Older web copy, including earlier versions of our own page, mentions a 24-month window and a 25%
to 50% rate. That was the position before the Finance Act, 2025 lengthened the period.
What about prosecution and notices?
The Act contains a prosecution provision for wilful failure to file, Section 276CC. In our view,
it is aimed at deliberate defaulters with real tax at stake, and filing a belated return puts
you on the right side of it far more safely than staying silent. Staying silent after a notice
under Section 142(1) can lead to an assessment on the department's own estimate. If you have
received a notice, bring it with you when you speak to an adviser.
Belated vs revised vs updated return
| Point |
Belated (139(4)) |
Revised (139(5)) |
Updated (139(8A)) |
| Use it when |
You missed the due date |
You filed and found an error |
Both windows passed |
| AY 2026-27 deadline |
31 December 2026 |
31 March 2027 |
31 March 2031 |
| Extra cost |
Section 234F fee plus 234A interest |
Section 234I fee after 31 December |
Additional tax of 25% to 70% |
| Refund claim |
Yes |
Yes |
No |
Belated ITR fees at LegalDev
| Service |
Professional fee |
Scope |
| Belated salaried return (ITR-1) |
₹699 |
Excludes the government Section 234F fee and any tax or interest
|
| Belated capital gains return (ITR-2) |
₹1,499 |
Share trading and property income reporting |
|
Belated business or professional return (ITR-3 or ITR-4)
|
₹2,199 |
Profit and loss and balance sheet computation |
Details for each filer are on our
Individual ITR
and
Business ITR
pages.
Frequently asked questions
A return filed under Section 139(4) after the original due date has passed.
31 December 2026, or before assessment is completed, whichever is earlier.
₹5,000 under Section 234F, or ₹1,000 if total income is up to ₹5 lakh.
Yes, under Section 234A at 1% a month or part of a month on unpaid tax from the
original due date.
Yes, but refund interest runs only from the filing date.
Not business or capital losses. House property loss and unabsorbed depreciation can
be carried forward.
Reportedly not. A belated return is filed under the new regime, so check the numbers
before you file.
Yes. Section 234F applies regardless of tax payable.
Yes, under Section 139(5), until 31 March 2027 for AY 2026-27.
You can file an updated return under Section 139(8A) with additional tax, but you
cannot claim a refund through it.
Yes, within 30 days. An unverified return counts as not filed.
The belated window for earlier years has closed. An updated return may still be
open, with additional tax, so take advice year by year.