If you missed the Income Tax Return (ITR) filing deadline of 15 September 2025, don’t worry—you can still file a belated return.
The last date to file a belated ITR is 31 December 2025.
However, filing late comes with some penalties and conditions.
Penalties and Consequences of Filing ITR Late
Late Fee/Penalty:
The Income Tax Department can impose a late fee of up to ₹5,000 under Section 234F.
If your total income is below ₹5 lakh, the fine may be limited to ₹1,000.
Interest on Tax Due:
If you have unpaid taxes, you will have to pay interest under Section 234A, which is 1% per month on the due amount until you file the return.
Loss Cannot Be Carried Forward:
If you file your ITR after the due date, you cannot carry forward certain losses, like capital loss or business loss, to the next financial year.
Other Drawbacks:
You might face delays in refunds, if any.
Late filing can also affect your loan processing or visa applications, as ITR is often used as income proof.
How to File a Belated ITR?
Filing a belated return is the same as filing a regular return.
You can visit the official income tax e-filing website and file your return under Section 139(4).
Make sure all your income details and documents are ready before submission.
Important: Try to file your ITR before 31 December 2025 to avoid further issues or penaltie
