Missed ITR Filing Deadline? Will You Have To Pay Late Fee For Filing Returns Even If You Have Nil Tax Liability? Explained

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 FY 2024-2025 (AY 2025-2026) was September 16, 2025. 

However, if the deadline for filing the ITR has passed, taxpayers still have the option to submit a belated ITR till December 31, 2025. 

Taxpayers who have missed the ITR filing deadline wonder if they will be assessed a late fee for filing their returns after the deadline. Taxpayers should note that if they file an ITR after the deadline, they will be assessed a late filing charge under Section 234F. A late filing fee is levied depending on the exemption limit.

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, 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. However, in cases where the total income does not exceed Rs 5 lakh, the late fee will be Rs 1,000.

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

You won't have to pay a late charge if your income is less than the exemption limit. Even if you submit your ITR after the deadline, there won't be a late fee if your income is below the exemption limit. The tax exemption ceiling under the new tax regime for FY2425 is Rs 3 lakh.