Belated ITR Filing AY 2025-26 Deadline Ends In Less Than Two Weeks -- Check Penalty And Steps To File It Online

Taxpayers are required to file the Income Tax Return (ITR) declaring their income earned and tax liabilities for the previous year. The last date to file ITR for AY 2025-26 was September 16, 2025. However, taxpayers who have missed the deadline for filing the ITR still have the option to submit a belated ITR till December 31, 2025. 

A belated ITR filing happens when an ITR is submitted after the original due date which is permitted by Section 139(4) of the Income Tax Act. Filing a belated return helps you meet your tax obligations but it involves penalties. You can only file a belated return for FY 2024–25 until December 31, 2025. However, there will be a late fee and interest charged.

Under Section 234F, a late filing fee will be assessed if an individual who is required to file an ITR fails to do so by the due date under Section 139(1). For FY 2024-25 (AY 2025-26), the due date for non-audit taxpayers was September 16, 2025. If a taxpayer files a return belatedly that is on or after 17 September 2025, the late filing fee will be applicable. 

If the total income of a taxpayer exceeds Rs 5 lakh then a fee of Rs 5,000 is payable for returns filed after 16 September 2025. In cases where the total income does not exceed Rs 5 lakh, the late fee will be Rs 1,000.

A delay in filing incurs 1 percent interest per month on the outstanding tax amount in addition to the late filing fee.

No late fee for income below exemption limit

Taxpayers will not have to pay a late charge if their income is less than the exemption limit. Even if taxpayers submit their ITR after the deadline, there will not be a late fee if their income is below the exemption limit. The tax exemption ceiling under the new tax regime for FY2425 is Rs 3 lakh.

You can file a belated return on the Income Tax portal by following these steps.

Log in to your account on the Income Tax e-filing website. Click on e-File and choose Income Tax Returns then select File Income Tax Return. Select your relevant assessment year. Select the appropriate ITR form. Ensure all your personal details are accurate in the Personal Information section. Scroll down to the filing section and select Section 139(4). Fill in your income details under the relevant heads. Proceed to make any necessary tax payments. Complete the filing process by verifying your return electronically.