File Belated Income tax return online
File your Income tax return before 31st December and claim TDS refund.
- ITR filed by CA
- Get ITR in 1 hour
- ITR filing for last 3 years also available
Missed the original deadline to file your income tax return? You are not alone. Many taxpayers, due to lack of documents, confusion about applicability or simply oversight, end up missing the due date. Thankfully, the Income Tax Department provides an option to file a belated return. While it gives you a second chance to comply, it comes with certain limitations and consequences like late fees, interest and loss of some benefits.
In this guide, let us understand what a belated ITR is, who can file it, the due dates and the penalties involved. Filing late is better than not filing at all, but knowing the rules is important to avoid unnecessary trouble later.
Latest updates
- ITR filing Due date for FY 2024-25 (2025-26) has been extended from 31st July 2025 to 15th September 2025
What is a Belated Income Tax Return?
A belated income tax return is a return filed after the due date prescribed by the Income Tax Department. As per Section 139(4) of the Income Tax Act, taxpayers who miss the original filing deadline can still file ITR by submitting a belated return.
Section 139(4) – Any person who has not furnished a return within the time allowed to him under sub-section (1), may furnish the return for any previous year at any time before three months prior to the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.
Consequences of Filing a Belated Income Tax Return
Late filing fee under section 234F up to Rs 5,000
Interest under section 234A on tax payable
Loss of eligibility to carry forward certain losses (like capital loss, business loss)
Delay in refund processing
Possible penalties or scrutiny in case of high-value transactions
Loss of interest on refund amount due from the department
Missed opportunity to claim certain deductions or exemptions within the due date
- Cannot opt for Old tax regime
What is the last date to file a Belated income tax return?
The Due date to file Income tax return for FY 2024-2025 (AY 2025-2026) is 31st July,2025 which is extended to 15 th September, 2025.
In case you miss this deadline then you can file belated ITR till 31st December, 2025 with late fees.
Also for any mistake made while filing ITR before due date, you can make corrections by filing Revised ITR any number of times till 31st December, 2025
If you miss deadline of Belated income tax return filing then you can file Updated ITR (ITR U) till 4 years from the end of relevant assessment year with late fees and additional taxes.
Steps to File a Belated Income Tax Return
Visit the Income Tax Portal
Go to www.incometax.gov.in/iec/foportal/Login to Your Account
Use your PAN/Aadhaar and password.Navigate to ‘File Income Tax Return’
On the dashboard, click on e-File > Income Tax Returns > File Income Tax ReturnSelect Assessment Year
Choose the correct assessment year. For FY 2023-24, select AY 2024-25.Select Online or Offline Mode
You can either prepare and submit online or upload JSON file (if using utility).Choose the Status
Select your filing status – Individual / HUF / Company / othersSelect the Appropriate ITR Form
Choose ITR-1, ITR-2, ITR-3, etc. based on your income type.Choose Filing Type as ‘Belated Return’
In the reason for filing, select Belated Return under Section 139(4)Fill the Return Details
Enter your income, deductions, taxes paid, TDS, etc.Pay Tax Dues if Any
Compute tax, pay self-assessment tax if needed, and add challan details.Review and Submit the Return
Recheck all figures carefully. Submit the return once confirmed.e-Verify the Return
Choose e-verification mode – Aadhaar OTP, net banking, or EVC.
You can also verify later within 30 days.
Once e-verified, your belated return filing is complete. Download the ITR-V acknowledgment for your records.
What happens if ITR is not filed at all?
Penalty under section 234F up to Rs 5,000
Interest under section 234A on unpaid tax
Prosecution under section 276CC for willful default in serious cases
Inability to carry forward losses like business or capital loss
Denial in processing of refunds
Difficulty in getting loans, credit cards or visas due to lack of ITR proof
Higher chances of receiving income tax notice
Department may assess your income on best judgment basis under section 144
Risk of facing scrutiny or audit from the department for non-compliance
Benefits of ITR Filing
- Required for obtaining personal loan, home loan, business loan, credit card and insurance policies
- Acts as valid proof of income for visa applications and government tenders
- Helps in easy processing of refunds for excess TDS or advance tax
- Mandatory for claiming carry forward of losses
- Avoids penalties and interest under income tax laws
- Useful as income proof for self-employed and freelancers
Can a Belated Return Be Revised?
Yes, as per Section 139(5), a belated return can be revised until 31st December 2025 for FY 24-25 (AY 25-26). This provides an opportunity to correct errors or omissions in the original belated return.
Income tax rates
Old tax Regime
| Income | Tax rates |
| Upto ₹ 2.50 lakh | 0% |
| ₹ 2.50 lakh – ₹ 5 lakh | 5% |
| ₹ 5 lakh – ₹ 10 lakh | 20% |
| Above ₹ 10 lakh | 30% |
You Can claim deduction under Section 80C, 80D, 80G, etc
For senior citizen (age between 60 & 80 years), tax rate is 0% upto ₹ 3 lakhs. Rest of the rates are same.
For super senior citizen (age above 80 years), tax rate is 0% upto ₹ 5 lakhs. Rest of the rates are same.
In Old tax regime, a maximum tax rebate under section 87A of Rs. 12,500 is available for income upto Rs. 5 lakhs meaning your income is totally tax free till Rs. 5 lakhs. The rebate under section 87A is not allowed to a Non-resident.
New tax Regime (FY 23-24)
| Income | Tax rates |
| Upto ₹ 3 lakh | 0% |
| ₹ 3 lakh – ₹ 6 lakh | 5% |
| ₹ 6 lakh – ₹ 9 lakh | 10% |
| ₹ 9 lakh – ₹ 12 lakh | 15% |
| ₹ 12 lakh – ₹ 15 lakh | 20% |
| More than ₹ 15 lakh | 30% |
New tax Regime (FY 24-25)
Income | Tax Rate |
Upto ₹ 3 lakh | 0% |
₹ 3 lakh – ₹ 7 lakh | 5% |
₹ 7 lakh – ₹ 10 lakh | 10% |
₹ 10 lakh – ₹ 12 lakh | 15% |
₹ 12 lakh – ₹ 15 lakh | 20% |
Above ₹ 15 lakh | 30% |
New tax Regime (FY 25-26)
| Income Range (₹) | Tax Rate |
|---|---|
| Upto ₹ 4 lakh | Nil |
| ₹ 4 lakh – ₹ 8 lakh | 5% |
| ₹ 8 lakh – ₹ 12 lakh | 10% |
| ₹ 12 lakh – ₹ 16 lakh | 15% |
| ₹ 20 lakh – ₹ 20 lakh | 20% |
| ₹ 20 lakh – ₹ 24 lakh | 25% |
| Above ₹ 24 lakh | 30% |
What are the Consequences of non-payment of Tax and non-filing of ITR?
Failing to pay taxes and file your Income Tax Return (ITR) has severe consequences. Firstly, unreported income is deemed illegal, equating to tax evasion, and can result in a penalty of 100% to 300% of the evaded tax under Section 271(C). Secondly, a penalty ranging from 10% to 90% of the undisclosed amount may be imposed under Section 271AAB, depending on the circumstances. Lastly, if you miss the filing deadline, a 1% interest per month or part thereof will be charged on the unpaid tax amount as per Section 234A.
Looking for help?
Avoid penalties, claim your refund on time, and stay tax compliant with expert support. At A R Dhorajiya & Co., we handle your income tax filing with accuracy, speed and complete confidentiality. Whether you are salaried, self-employed, an NRI, or a small business owner, we ensure smooth filing backed by professional guidance.
Contact us today at +91 9769647582 for a consultation or to get started with your ITR filing
Frequently Asked Questions
Yes, a belated return can be filed under section 139(4) if you missed the original due date, but it must be filed before 31st December of the assessment year.
No, after 31st December, you cannot file a belated return but you can file ITR-U with many disadvantages.
Under section 234F, the late fee can be up to Rs 5,000. If your total income is below Rs 5 lakh, the fee is limited to Rs 1,000.
You can skip only if your income is below the taxable limit (Rs. 2.50 lakhs in old tax regime and Rs. 3 lakhs in new tax regime) and no conditions make filing mandatory. Otherwise, non-filing attracts penalties and notices.
You can file Updated ITR (ITR-U) with many limitations as compared to belated ITR.
Yes, you can file Updated ITR (ITR-U) with many limitations as compared to belated ITR.
Yes, refund can be claimed in a belated return, but interest on refund may be lower due to late filing.
Login to the income tax portal, go to e-File > Income Tax Forms > Request for Condonation of Delay and follow the process with supporting reasons.
You may face penalties, interest, scrutiny and loss of refund or carry-forward benefits. In serious cases, prosecution may apply.
File your return before the due date. If you miss it, file the belated return before 31st December to avoid higher penalties.
Fees vary based on the complexity. Simple salaried ITRs may start from Rs 500-1,000. Business or capital gain returns may cost higher.
Individuals with income below the basic exemption limit and no other specified conditions like foreign income, TDS refund claim or asset holding.
Yes, if you deliberately do not file despite having taxable income, it can lead to prosecution under section 276CC.
Same form as applicable for original return. Filing type must be selected as “Belated Return under section 139(4).”
If you miss even the belated deadline, you lose the chance to claim tax refund, pay higher taxes. You also risk penalty and legal action.
What our clients say
Recieved ITR Certification in less than 3 hours for a affordable cost.
Highly recommended.
With Warm Regards
Arvind Mishra
Many appreciations with thanks,
Dr.Gautam Makwana
Transparent communication,
Happy with the outcome.
Thank you!
RECOMMENDED
All Services across Bharat
- Income tax
- GST
- Business registration
- Accounting
- Audit
- ROC filings
- Certificates
- Project report or CMA data
