Belated ITR Filing: Last Date, Late Fee and Steps (AY 2026-27)

Short answer

If you missed the original due date to file your income tax return for FY 2025-26 (AY 2026-27), you can file a belated return under Section 139(4) until 31 December 2026 (or before assessment is completed, if earlier). A late fee under Section 234F applies: ₹5,000, reduced to ₹1,000 if total income is up to ₹5 lakh. Interest under Section 234A on unpaid tax may also apply. After 31 December 2026, the remaining route is an updated return (ITR-U), which comes with additional tax.

Agar aapse July ki deadline chhoot gayi hai, ghabraiye mat. Bahut log late file karte hain. Bas 31 December se pehle kar lijiye, aur neeche ke steps follow kijiye.

Deadlines can be extended by CBDT notification. Check the e-filing portal (incometax.gov.in) for the latest date before you file.

Who should file a belated return?

• You missed the due date (31 July for most salaried people, unless extended).
• You have a refund due (TDS deducted more than your tax). You will only get it after filing.
• Your income was above the basic exemption limit, so filing is mandatory.
• You need an ITR for a loan, visa or tender application.

What you lose by filing late

Item	Filed on time	Filed belated
Late fee (234F)	None	₹5,000 (₹1,000 if income ≤ ₹5 lakh)
Interest on unpaid tax (234A)	None	1% per month on tax due, from due date
Carry forward of most losses (business, capital gains)	Allowed	Generally not allowed (house property loss is an exception)
Choice of tax regime (for business income)	Wider	Limited; check rules
Refund	Yes	Yes, but later

If your income is below the basic exemption limit and you are filing only to claim a refund, the 234F fee generally does not apply. Check with the portal's calculation or a tax professional.

Step-by-step: filing a belated ITR online

1. Log in to the income tax e-filing portal with PAN/Aadhaar.
2. Go to e-File > Income Tax Returns > File Income Tax Return.
3. Select Assessment Year 2026-27 and mode Online.
4. Choose filing section: 139(4) – Belated.
5. Pick the right form (most salaried individuals with simple income use ITR-1; others use ITR-2, 3 or 4 as applicable).
6. Check pre-filled data against Form 16, AIS and Form 26AS. Correct mismatches before you continue.
7. The portal computes 234F late fee and any 234A/B/C interest. Pay via e-Pay Tax (Challan 280, minor head 300 for self-assessment tax) if anything is due.
8. Enter the challan details in the return, then submit.
9. E-verify within 30 days using Aadhaar OTP, net banking or bank account EVC. An unverified return is treated as not filed.

Belated vs revised vs updated return

Type	Section	Use it when	Deadline for AY 2026-27
Belated	139(4)	You did not file at all by the due date	31 Dec 2026
Revised	139(5)	You filed but made a mistake	Recent sources say 31 Mar 2027, with an extra fee after 31 Dec 2026; confirm on the portal
Updated (ITR-U)	139(8A)	You missed both, or need to report more income	Up to the period allowed by law, with additional tax

A belated return can itself be revised later if you find a mistake, within the time allowed.

Documents to keep ready

• Form 16 from employer
• AIS and Form 26AS (download from the portal)
• Bank interest certificates
• Capital gains statement from broker/mutual fund (if any)
• Rent receipts, home loan certificate, 80C/80D proofs (if you are in the old regime)
• Bank account details (pre-validated on the portal) for refund

Common mistakes

1. Not e-verifying. The return is invalid until verified.
2. Ignoring AIS. Interest from savings/FDs often shows in AIS; leaving it out triggers notices.
3. Wrong section. Choose 139(4), not 139(1), after the due date.
4. Paying the fee but not entering challan details in the return.

A note on the new Income-tax Act

The new Income-tax Act, 2025 came into force on 1 April 2026 and uses the term "tax year". Income earned up to 31 March 2026, including this AY 2026-27 return, is still filed under the 1961 Act. More here: Income-tax Act 2025 and "tax year" explained.

FAQ

What is the last date for belated ITR for AY 2026-27?

31 December 2026, unless extended by CBDT. Check incometax.gov.in.

What is the late fee for belated ITR?

₹5,000 under Section 234F, or ₹1,000 if total income does not exceed ₹5 lakh.

Can I get a refund if I file late?

Yes. Refunds are processed after a valid, verified belated return.

What if I miss 31 December too?

You may be able to file an updated return (ITR-U) within the allowed period by paying additional tax, but refunds cannot be claimed through ITR-U.

Which ITR form should a salaried person use?

Usually ITR-1 if income is from salary, one house property and other sources within the limits. Otherwise ITR-2. See our upcoming guide ITR-1 kaise bharein.

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This article is general education, not tax advice. For complex cases, consult a chartered accountant.