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Belated ITR — what to do if you missed the due date
If you missed the due date, you can file a belated return under section 139(4) at any time up to three months before the end of the assessment year, or before the assessment is completed, whichever is earlier. For AY 2026-27 that is 31 December 2026. The late fee is ₹5,000, or ₹1,000 if total income does not exceed ₹5 lakh.
Updated: · Next check 2027-02-02
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Enter a date — we’ll count the deadlines
- Last day for a belated returntype the date
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Check your own case.
Income Tax Department: three months before the end of the assessment year, or before the assessment is completed, whichever is earlier.
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File before 31 December.
Pay the fee before you submit.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Belated return | Section 139(4): at any time up to 3 months before the end of the assessment year, or before completion of assessment, whichever is earlier | Income Tax Department, Return of income |
| Late fee | ₹5,000 if furnished after the due date; ₹1,000 if total income does not exceed ₹5 lakh | Income Tax Department, Penalties (AY 2026-27) |
Checked on 1 November 2026 on incometaxindia.gov.in, as amended by the Finance Act, 2026. Other sources show a different fee scale in older text of section 234F: check the portal when you file.
What does not exist
Be careful with these.
- “File any time after the due date”: The belated window ends three months before the assessment year ends.
- “No fee if you file late”: Section 234F sets a fee of ₹1,000 or ₹5,000.
Step by step
What to do, in order
1
Check your date
For AY 2026-27 the last day is 31 December 2026.
2
Gather your papers
Form 16, interest, other income.
3
Choose the right ITR form
On the e-filing portal.
4
Pay what you owe
Tax due and the late fee.
5
File the return
On the e-filing portal.
6
Keep the acknowledgement
Save it with your papers.
Questions
What is the last date for a belated return?
For AY 2026-27, 31 December 2026, or before assessment is completed if that is earlier.
How much is the late fee?
₹5,000, or ₹1,000 if total income does not exceed ₹5 lakh.
Official sources
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
This is a checklist, not tax advice. The Income Tax Department decides.