Missed The ITR Filing Deadline? Heres How To File A Belated Return, Late Fees And Last Date Explained

Over 5.5 crore returns were filed during the official window, but if you're among those who missed the cutoff, the good news is that the door isn't shut.

You Can File A Belated Return By December 31

Taxpayers who missed the deadline can still file what's called a belated return under Section 139(4) of the Income Tax Act, and the window for this stays open until December 31st.

Here are the Step to complete the process:

Step 1: Log into the e-filing portal,
Step 2: Select Assessment Year 2026-27
Step 3: Choose the applicable ITR form and file under the belated return category.

Users should also cross-checking your pre-filled data against Form 26AS and the Annual Information Statement before submitting, since discrepancies here are one of the most common reasons returns get flagged later.

What Is the Cost Associated To File Belated ITR

Filing late isn't free, a late filing fee under Section 234F applies, going up to Rs 5,000 depending on your income level, and that's on top of penal interest under Section 234A, charged at 1% per month or part of a month on any unpaid tax liability, calculated from August 1 until the date you actually pay.

The longer you wait, the more that interest compounds, so there's a real cost to delaying further even within the belated-return window.

What Is The August 31 Deadline

There's some confusion doing the rounds about an "extension" to August 31, but that date applies only to a specific category of taxpayers: those with business or professional income filing ITR-3 or ITR-4 who are not subject to a tax audit. It isn't a fresh relief granted to salaried taxpayers or those who file ITR-1 or ITR-2; that group's deadline was, and remains, July 31. Taxpayers whose accounts require an audit have a separate deadline of October 31, and companies involved in transfer pricing get until November 30.