How to File Income Tax Return After Due Date

If you were unable to file your Income Tax Return (ITR) by the deadline, don’t worry—you still have a chance to submit it. While a penalty will apply for late submission, the Income Tax Department allows you to file a belated return. This article walks you through the entire process of filing after the due date. You’ll learn what a belated return is, how to file it, what penalties to expect, and how to respond to notices, if any. Filing late is better than not filing at all—it helps avoid further penalties and legal consequences. With the right guidance, you can complete the process and stay compliant with the law, even if the original deadline has passed.

Waiting for pending old ITR? You may soon get ITR refund or income tax demand notice as CBDT extends the deadline till November 30, 2025

The Income Tax Department has announced that all pending ITRs for Assessment Year 2023-24 (Financial Year 2022-23) will be processed by 30th November 2025. This includes returns that were filed by 31st July 2023 or belatedly filed by 31st December 2023. Based on the assessment, you may receive a tax refund, a demand notice, or no change at all. However, this timeline does not apply to ITRs that are under scrutiny or delayed due to unresolved issues from the taxpayer’s side. If you filed a return during this period, it’s a good idea to keep an eye out for any notices or updates from the department and regularly check your income tax portal for the latest status.

What is a belated return?

A belated return is a type of Income Tax Return that you file after the official deadline has passed. For Financial Year 2024-25, the original deadline is 15th September 2025. However, if you miss this date, you can still file your return any time before 31st December 2025. Although this option comes with a late fee and interest, it allows you to stay compliant and avoid more serious consequences. Filing late is always better than not filing at all. However, you won’t be able to carry forward some losses or claim certain deductions if you file after the due date.

Filing ITR for previous year

If you didn’t file your Income Tax Return within the due date for a particular financial year, you can still submit a belated return. The belated return must be filed before 31st December of the relevant assessment year. For instance, for AY 2025-26 (FY 2024-25), the last date to submit the belated return is 31st December 2025. If you miss this deadline too, you may still be eligible to file an updated return using ITR-U, but only under specific conditions and with additional penalties. It’s best to file as soon as possible to reduce fees and avoid further complications.

Drawbacks of filing late return

Filing your Income Tax Return after the deadline has a few drawbacks. Here’s what to keep in mind:

• Interest charges: You may be charged interest under Sections 234A, 234B, and 234C.
• Late filing fee (Section 234F):

Gross Total Income	Late Fee
Up to Rs. 5 lakh	Rs. 1,000
More than Rs. 5 lakh	Rs. 5,000

• Loss adjustment restrictions: Losses from business or capital gains can’t be carried forward if you file late. However, losses from house property can still be carried forward.
• No deductions on certain sections: Benefits under Sections 10A, 10B, 80-IA, 80-IB, 80-IC, 80-ID, and 80-IE are only allowed if you file on time.
• Risk of notice: Late returns may attract scrutiny or notices from the Income Tax Department.

Filing late might keep you compliant, but it does come with added financial and procedural burdens.

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How to file belated returns?

If you’ve missed the due date, you can still file your belated return under Section 139(4) either online or offline. Here's how:

Online method:

• Log in to your income tax e-filing account.
• Go to ‘e-File’ > ‘Income Tax Returns’ > ‘File Income Tax Return’.
• Select the correct assessment year.
• Choose ‘Online’ as your filing mode.
• Click on ‘Start new filing’.
• Select your applicable taxpayer status.
• Choose the correct ITR form.
• Ensure your personal details are correct.
• Scroll to the filing section and pick Section 139(4).
• Enter your income details, pay the tax, and verify.

Offline method:

• Download the ITR Preparation Utility.
• Fill the form offline.
• Upload the .json file on the portal and complete the e-verification.

How to file the missed returns after due date For FY 2024-25 (AY 2025-26)

If you missed filing your return for FY 2024-25 by 15th September 2025, you can still submit it as a belated return by 31st December 2025. If you miss this extended deadline too, you may apply for a condonation of delay from the Income Tax Department.

You’ll need to write to the Income Tax Commissioner or relevant authority, explaining the reason for the delay. Your request may be accepted if:

• The claim is genuine and correct.
• You faced a serious hardship.
• A refund is due due to TDS, advance tax, or self-assessment.
• No other person can assess this return under the law.

If you haven’t paid taxes for FY 2024-25, you must first pay the tax with applicable interest under Sections 234A, 234B, or 234C before proceeding.

However, if you’ve paid taxes but didn’t file the return, you cannot submit a belated return or seek condonation. The Income Tax Department may issue a notice under Section 271F and charge a penalty of up to Rs. 5,000. If you provide a valid reason, the officer may waive the penalty.

Legal actions can follow non-filing, including notices, penalties, and in extreme cases, prosecution with jail time up to seven years.

If you receive any notice, respond promptly through the e-filing portal. If your income was underreported, you could face a penalty of up to 200% of the unpaid tax. However, if taxes are paid and the underreporting wasn’t intentional, the officer may let you off with no penalty.

Still, the best option is to file by the original due date—15th September 2025 for FY 2024-25—to avoid such issues.

What to do if you receive a late payment notice

If you receive a notice for late ITR filing, follow these steps:

• Read the notice carefully to understand what’s being asked.
• Gather all required documents—Form 16, Form 26AS, past returns, investment proofs, and bank statements.
• Check the deadline to respond and make sure you act before that.
• Keep all documents ready and arranged properly.
• Speak to a tax expert if you’re unsure how to reply.
• If replying online, track the response to ensure it’s submitted and acknowledged.
• Keep an eye on emails, your income tax portal inbox, and other official channels for any updates or further notices.

Responding promptly helps you stay compliant and avoid additional penalties or legal issues.

Understanding the consequences of late filing

Filing your ITR after the due date can lead to several consequences that can impact your financial health:

1. Late filing fees: Under Section 234F, you may be required to pay a penalty of up to Rs. 5,000 if you file after the due date but before December 31st of the assessment year. If you file after December 31st, the penalty can go up to Rs. 10,000.
2. Interest on tax due: If you have any outstanding tax liability, you will be charged interest at 1% per month or part of a month on the amount due under Section 234A.
3. Loss of interest on refund: Any refund due will accrue interest only from the date of filing the return, not from the due date.
4. Carry forward of losses: Certain losses, such as business or capital losses, cannot be carried forward if the ITR is filed after the due date.
5. Delayed processing: Late returns may take longer to process, delaying any refunds or adjustments.

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Eligibility criteria for filing ITR after the due date

Understanding who can file ITR after the due date is crucial:

Filing your income tax return (ITR) after the due date, also known as belated IT returns, is allowed under Section 139(4) of the Indian Income Tax Act. However, there are certain eligibility criteria associated with this process. Here's what you need to understand about the eligibility requirements:

1. Any individual who misses the prescribed due date for filing ITR can file a belated return. The Income Tax Department currently allows a delayed filing till the end of the relevant assessment year.
2. The individual must owe taxes for the two most recent tax years. This rule applies regardless of the amount owed, whether it's a significant amount or just a few rupees.
3. A belated return can be filed either voluntarily by a taxpayer or in response to a notice by the Income Tax Department.
4. If the return is being filed in response to a notice from the tax department, then it is imperative to respond within the time frame mentioned in the notice.
5. Those who wish to carry forward losses aren't eligible to file a belated return. If you didn't file your tax return for a particular year and incurred a loss that year, you cannot carry that loss forward to the next financial year unless the late filing was due to a belated audit.
6. In the case of a refund, you can still claim it when you're filing belated tax returns. However, in such cases, interest on the refund from the date of payment of tax to the date of processing of return of income would not be payable.
7. If the income tax department has already finished the assessment, you are not eligible to file a belated return for that year.
8. Belated returns can be revised. However, this revised return must be filed before the end of the assessment year or before the completion of the assessment, whichever is earlier.

It's important to file Income Tax Returns on time to avoid any penalties. However, if you fail to do so, the above criteria will help you understand your eligibility for filing your ITR after the due date. Keep in mind that delayed filing of return also attracts interest under Section 234A. Hence, even in situations of delayed submission, it is advisable to file the return at the earliest. If you need help or advice regarding your ITR filing, consider taking the advice of a tax consultant or professional.

Step-by-step guide to filing ITR after the due date

Here’s a step-by-step guide to filing your ITR after the due date:

• Step 1: Collect all necessary documents:
  Gather all the necessary documents such as your PAN card, Aadhaar card, Form 16, Form 26AS, and details of all your bank accounts. Collect all the proofs related to tax-saving investments and expenses.
• Step 2: Navigate to income tax e-filing portal:
  Visit the official website of the Income Tax Department of India at www.incometaxindiaefiling.gov.in. Click on the "Login" button to proceed further if you're a registered user. If not, first register yourself by clicking on the "Register Yourself" button.
• Step 3: Enter required details:
  Upon successful login, click on the "e-file" tab and select the "Prepare and Submit ITR Online" option from the dropdown menu. Now select the relevant assessment year for which you're filing the belated return and select the ITR form that's applicable to you.
• Step 4: Fill in the required information:
  Complete the form by filling in all your details correctly, including personal information, income details, deductions, etc. Remember to choose the option of filing under section 139(4) since you're filing a belated return. After filling in the details, verify all information.
• Step 5: Compute tax and pay dues:
  The system will automatically calculate the tax based on the details entered. If there is any tax payable, make sure to pay it immediately. This can be done online through net banking, debit or credit card.
• Step 6: Submit your ITR form
  After ensuring that all information is correct, submit the form. After successful submission, an acknowledgment number will be generated. Save this number for future reference.
• Step 7: E-verify your return:
  For the ITR to be processed, it has to be verified. Income Tax Returns can be verified in several ways - Aadhaar OTP, EVC generated through a bank account, or through the net-banking facility. The digitally signed ITR-V can also be sent to the CPC Bangalore by post.

Remember, it's highly advisable to file your returns on time to avoid potential penalties. However, if you couldn't manage to do it within the deadline, following these steps can help you file ITR after the due date in an organised and hassle-free manner.

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Tips to avoid late filing in the future

To prevent the hassle of filing ITR after the due date in future, consider the following tips:

1. Set reminders: Mark important dates on your calendar and set reminders well in advance.
2. Organise documents early: Keep all necessary documents, such as Form 16, home loan statements from Bajaj Housing Finance, and investment proofs, ready before the due date.
3. Use automated tools: Utilise financial planning tools and tax filing software that alerts you about deadlines and helps streamline the filing process.
4. Seek professional help: If managing taxes feels overwhelming, consider hiring a tax consultant who can ensure timely and accurate filing.

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