Belated Return Last Date- Major update for taxpayers. September 16 was the last date for filing ITR. But if you have not filed your Income Tax Return (ITR) by September 16, 2025, then don’t worry. The government gives you a chance to file a belated return.
However, it also attracts penalty and interest. Now the question arises that till when can one file Belated ITR, how much penalty is charged for it and what is the entire process. This information is important for every taxpayer, especially for those who have missed the deadline.
Till when can ITR be filed?
The last date for filing ITR (for non-audit cases) was 15 September 2025. Which was extended by one day on 15 September to 16 September 2025. And if you have missed this deadline, then you can file belated return till 31 December 2025. If you file ITR late after missing the last date, you will have to pay late fees (under Section 234F) along with interest. If your total taxable income is less than Rs 5 lakh, then a penalty of Rs 1000 will be charged.
And if the taxable income is more than Rs 5 lakh, then a penalty of Rs 5,000 will have to be paid. Apart from this, if there is any tax due, then interest (under Section 234A) will be charged on it at the rate of 1% per month or part thereof for the number of months you delay.
What other harm could there be?
Late filing may result in loss of certain tax benefits, such as certain losses that you can set off next year. The flexibility to choose the old tax regime (old vs new) may also be reduced outside the deadline. Refunds may be delayed. Government processes may be slow.
What is the process for filing ITR online?
1. Login to Income Tax portal incometax.gov.in (PAN, Aadhaar must be linked).
2. Select the File Belated Return option, which will be under Section 139(4).
3. Choose the correct ITR form (ITR-1, ITR-2 etc.) as per your source of income.
4. Gather the necessary documents – Form 16, 26AS, Income Proof, Bank Statement etc.
5. If tax is payable, make the payment. Then file ITR and e-verify it.