How to File ITR After Due Date

Filing your Income Tax Return (ITR) is one of the most important financial tasks every Indian taxpayer must complete. But let’s be honest – we’ve all missed deadlines at some point. Whether it was a busy schedule, confusion about the process, or simply forgetting, it happens. If you've missed the ITR deadline, don’t worry. You can still file your return, but there are some things you should know.

Understanding ITR Deadlines in India

If you miss the Income Tax Return (ITR) filing deadline, you can still file your return as a belated return, but it’s important to understand the timelines, penalties, and process to ensure compliance.

Understanding ITR Deadlines

• Individuals and HUFs (non-audit cases): The due date for filing ITR for FY 2024–25 (AY 2025–26) is 15th September 2025.
• Audit Cases (businesses requiring tax audit): The due date is 31st October 2025.

Note: The Financial Year (FY) is when the income is earned (e.g., FY 2024–25), and the Assessment Year (AY) is when the return for that income is filed (e.g., AY 2025–26).

Filing After the Due Date

• Belated Return: You can file a belated return under Section 139(4) until 31st December 2025.
• Revised Return: If you discover an error in your original return, you can file a revised return under Section 139(5) before the end of the assessment year.

Penalties and Interest

• Late Filing Fee (Section 234F):
  • ₹1,000 if total income is less than ₹5 lakh
  • ₹5,000 if total income is ₹5 lakh or more
• Interest Charges:
  • Section 234A: Interest for delay in filing
  • Section 234B: Interest for default in advance tax payment
  • Section 234C: Interest for deferment of advance tax

Steps to File ITR After the Due Date

1. Gather Documents: Form 16, Form 26AS, AIS, and other income or deduction details.
2. Choose Correct ITR Form: Select based on your income sources.
3. E-File Your Return: Use the Income Tax e-Filing Portal.
4. Pay Any Due Tax: Pay tax before filing to avoid additional interest.
5. Verify Your Return: Use Aadhaar OTP, net banking, or send a signed ITR-V to CPC.

Consequences of Further Delay

• Late filing attracts penalties and interest.
• Carry forward of losses (except house property loss) is not allowed.
• You cannot file a revised return after the deadline.

Filing as soon as possible minimizes penalties, interest, and loss of benefits.

Why Filing ITR on Time Matters

Before we dive into how to file ITR after due date, let’s understand why it’s crucial to file it in the first place.

• Missing the deadline means you may be charged a late filing fee.
• You can only claim tax refunds after filing ITR.
• Most lenders ask for your ITR as proof of income.
• You’ll be charged interest under Section 234A if you owe tax and file late.
• Filing late can make you fall under the scrutiny of tax authorities.

According to the Income Tax Department in July 2023, over 7 crore ITRs were filed for the assessment year 2023-24.


Also Read: ITR Filing Deadline for FY 2024-25 (AY 2025-26)

What is a Belated Return?

A belated ITR refers to the Income Tax Return filed after the original due date. Filing a belated return allows taxpayers to remain compliant even if they missed the initial deadline.

Eligibility for Filing Belated ITR

• Applicable to individuals, HUFs, companies, and other entities who failed to file their ITR by the due date.
• Can be filed for all types of income, including salary, business, capital gains, and other sources.
• Both non-audit and audit cases are eligible, subject to the extended deadline limits.

Time Limit Under Section 139(4)

• The belated ITR can now be filed up to 31st December of the assessment year.
• For example, for FY 2024–25 (AY 2025–26), you can file a belated return until 31st December 2025.
• Filing within this period ensures compliance, carries forward certain losses (except unabsorbed depreciation), and reduces penalties compared to non-filing.

Note: Filing a belated return attracts late filing fees under Section 234F and may include interest on outstanding tax.

A belated ITR refers to an Income Tax Return filed after the original due date. Filing a belated return allows taxpayers to remain compliant even if they missed the initial deadline, while enabling them to carry forward certain benefits, subject to limits.

Eligibility for Filing Belated ITR

• Applicable to individuals, HUFs, companies, and other entities who could not file their ITR by the due date.
• Can include all types of income, such as salary, business, capital gains, and other sources.
• Both non-audit and audit cases are eligible, provided the belated return is filed within the prescribed timeline.

Time Limit Under Section 139(4)

• For Financial Year (FY) 2024–25, which ends on 31st March 2025, the Assessment Year (AY) is 2025–26.
• You can file a belated return for FY 2024–25 up to 31st December 2025.
• Filing within this period ensures compliance, allows certain losses to be carried forward (except unabsorbed depreciation), and helps minimize penalties compared to non-filing.

Note: Filing a belated return attracts late filing fees under Section 234F and may include interest on any outstanding tax.

Who Can File ITR After the Due Date?

Any taxpayer who missed the original deadline can file a belated return. This includes:

• Salaried employees
• Self-employed professionals
• Freelancers
• Business owners

Even if your income is below the taxable limit, filing ITR helps keep your financial records clean and allows you to claim deductions or carry forward losses.

Step-By-Step: How to File ITR Online After the Due Date

Filing late doesn’t mean you need to visit any office. The good news is that you can easily learn how to file ITR after due date online.

Here’s how you can do it:

• Visit the Income Tax e-filing portal.
• Log in using your PAN and password.
• Click on “File Income Tax Return”.
• Select the correct assessment year.
• Choose the correct ITR form. For most salaried individuals, it’s ITR-1.
• Enter all required details.
• Select “Belated Return” under the “Return Filing Section.
• Validate, preview and submit the return.
• E-verify the return using Aadhaar OTP or net banking.

And, that’s it! That’s exactly how to file ITR online after due date without any hassles.

Also Read: Everything you should know about ITR filing

Points to Remember While Filing ITR Late

Filing your Income Tax Return (ITR) after the due date is allowed under Section 139(4), but it comes with certain limitations, penalties, and compliance requirements. Understanding these aspects helps taxpayers avoid unnecessary risks and optimize filing.

1. Deadlines and Penalties

Belated Return Deadline

You can file a belated ITR up to 31st December of the Assessment Year (e.g., FY 2024–25 → AY 2025–26).

Late Fees (Section 234F)

₹1,000 if total income ≤ ₹5 lakh

₹5,000 if total income > ₹5 lakh

Interest Charges (Section 234A)

Interest is charged at 1% per month on unpaid taxes until payment.

2. Loss Carryforward Limitations

Restrictions

Capital losses and business losses cannot be carried forward if the return is filed belatedly.

Exception

Losses from house property may still be carried forward.

3. Disallowed Deductions and Exemptions

Potential Loss of Benefits

Certain tax deductions or exemptions claimed late may be restricted or disallowed.

4. Increased Scrutiny and Potential Notices

Higher Chances of Scrutiny

Belated returns may attract closer scrutiny from the Income Tax Department.

Prompt Response is Key

Responding promptly to notices or queries helps avoid penalties or legal complications.

5. Potential Legal Action

Prosecution Risk

Non-filing beyond the extended deadline may lead to prosecution for non-compliance.

Penalties for Under-Reporting

Late or inaccurate filings increase the risk of additional penalties under the Income Tax Act.

6. Verification is Still Mandatory

E-Verification

All belated ITRs must be verified electronically via Aadhaar OTP, net banking, or other approved methods.

Verification Options

Physical verification by sending a signed ITR-V to the Central Processing Centre (CPC) is also allowed.

7. Importance of Filing and Reconciliation

Even if taxes are already paid, filing a belated return is necessary to:

• Reconcile taxes paid vs. taxes due
• Match entries in Form 26AS & Annual Information Statement (AIS)

8. Opting for the New Tax Regime

Restriction for Belated Returns

If you file belatedly, you cannot opt for certain concessions available under the new tax regime or switch tax regimes retroactively for that financial year.

Penalties and Consequences of Late ITR Filing

Filing your Income Tax Return (ITR) after the due date can lead to financial penalties and certain restrictions. Understanding these helps you minimize costs and remain compliant.

1. Late Filing Fee (Section 234F)

• ₹1,000 if your total income is ₹5 lakh or less
• ₹5,000 if your total income exceeds ₹5 lakh

This fee applies to belated returns filed after the original due date.

2. Interest on Outstanding Tax (Section 234A)

• Interest is charged at 1% per month on any unpaid tax from the due date until payment.
• Ensures compliance even when taxes are partially or fully paid late.

3. Loss Carryforward Restrictions

• Business and capital losses cannot be carried forward if the return is filed belatedly.
• Exceptions: Loss from house property may still be carried forward under certain conditions.

4. Additional Consequences

• Delayed refunds: Refund processing may take longer for belated returns.
• Disallowed deductions or exemptions: Certain tax benefits may be restricted.
• Increased scrutiny: Late filers may face closer review from the Income Tax Department.

Filing your return on time or as soon as possible after the deadline helps avoid penalties, preserve tax benefits, and maintain a clean compliance record.

Filing Updated ITR vs Belated ITR: Key Differences

Taxpayers sometimes confuse belated ITR and updated/revised ITR. Understanding the differences helps in compliance, avoiding penalties, and correcting mistakes.

Tips to Avoid Late Filing of ITR in Future

Filing your Income Tax Return (ITR) on time ensures compliance, prevents penalties, and allows you to claim all eligible tax benefits. Adopting simple planning strategies and leveraging technology can help you avoid belated filings in the future.

ITR Filing Checklist to Avoid Late Submission

• Set Reminders: Mark key due dates in your calendar or phone to stay ahead.
• Use Auto Tax Filing Apps: Apps and software can pre-fill data and alert you about deadlines.
• Link PAN and Aadhaar: Ensure PAN-Aadhaar linkage to avoid rejection or delays.
• Pre-fill Data from AIS (Annual Information Statement): Cross-check salary, tax, and other income details.
• Consult a Chartered Accountant (CA) or Tax Expert: Professional guidance helps prevent mistakes and ensures timely filing.
• Maintain Documents Year-Round: Keep Form 16, bank statements, investment proofs, and other supporting documents ready.
• Track Tax Payments: Regularly reconcile TDS, advance tax, and self-assessment tax to avoid last-minute surprises.

Following these steps not only helps you avoid belated ITR but also makes the filing process smoother and error-free.

The Bottom Line

Missing the ITR deadline is not ideal, but it’s also not the end of the world. Now that you know how to file ITR after the due date online, you can still complete the process and stay compliant. Just follow the steps, be honest with your information, and file as soon as you can.

Understanding how to file ITR after the due date can help you avoid deeper financial troubles later. So, take action now!

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FAQs

Q.1. Can ITR be filed after 31st December?

A. Yes, you can file income tax return after 31st December. This can be done using ITR-U. However, you will be penalised with a fine of INR 5,000. Moreover, additional tax will be levied at 25% or 50% of the tax and interest due, depending on whether the ITR-U is filed within 12 or 24 months from the end of the relevant year.

Q.2. How do I file my 2 year old ITR?

A. You can still update your filings using the ITR-U form if you've missed filing ITR. This provision was introduced in the Union Budget in the year 2022. This form allows you to file for past returns up to 2 years after the relevant assessment year, helping you avoid penalties.

Q.3. What if I miss my income tax return deadline?

A. If you missed filing ITR for the previous year, you can file a belated return on or before 31st December of the relevant assessment year. For example, for the AY 2025-26, the timeline to file a belated return will be on or before 31 December 2025.

Q.4. How to file a belated ITR?

A. To file a belated ITR return, under Section 139(4), you will have to pay a late fee of INR 5000 or INR 1000 and file a belated return by 31st December.

Q.5. Can I skip filing ITR for a year?

A. Not filing your Income Tax Return (ITR) timely and consistently can lead to serious legal consequences, especially if you owe more than INR 25,000 in taxes. If you skip filing ITR, you could face imprisonment for 6 months to 7 years along with a fine.

Q.6. What is the penalty for filing ITR after the due date?

A. Late filing attracts a Section 234F fee: ₹1,000 if income ≤ ₹5 lakh, ₹5,000 if income > ₹5 lakh. Interest under Section 234A may also apply on unpaid tax.

Q.7. Until when can I file a belated ITR?

A. You can file a belated ITR up to 31st December of the Assessment Year. For FY 2024–25 (AY 2025–26), the deadline is 31st December 2025.

Q.8. Can I revise a belated ITR?

A. Yes, belated ITRs can also be revised under Section 139(5) before the end of the Assessment Year or completion of assessment, whichever is earlier.

Q.9. How many years back can I file my ITR?

A. You can file ITR for up to 3 previous financial years from the current year.

Q.10. What is the difference between belated ITR and updated ITR?

A. Belated ITR is filed after the due date to remain compliant. Updated/revised ITR is filed to correct errors or omissions in a return already submitted on time.

Q.11. Can NRIs file belated ITR?

A. Yes, NRIs can file belated returns if they missed the original due date, subject to the same deadlines and penalties.

Q.12. Is it mandatory to pay late filing fees before e-verification?

A. No, e-verification can be completed before or after paying the late fee, but the fee must be paid to avoid penalties.

Q.13. Can I claim a refund in belated ITR?

A. Yes, refunds can be claimed if taxes paid exceed liability, but processing may take longer than usual for belated returns.

Disclaimer:

The contents of this article are for information purposes only and not a financial advisory. The information is subject to update, revision, and amendment and may change materially. The information is not intended for distribution or use by any person in any jurisdiction where such distribution or use would be contrary to law or regulation or would subject Godrej Capital or its Affiliates to any requirements. Godrej Capital or its Affiliates shall not be responsible for any direct/indirect loss or liability incurred by the reader for making any decisions, financial or otherwise based on the contents and information mentioned. For more information, please visit www.godrejcapital.com