Belated ITR Filing: Last Date and Rules
- Rajesh Kumar Kar
- Oct 16
- 9 min read
Belated ITR filing allows taxpayers who missed the original deadline to still file their returns within a specified extended period. For FY 2024-25 (AY 2025-26), the belated filing deadline is 31st December 2025. Filing after this date is only possible through an updated return (ITR-U), with restrictions and penalties. While filing late is possible, it attracts additional costs and may delay refunds. TaxBuddy, with its AI-driven filing and expert support, provides an efficient way to file belated returns accurately and on time.
Table of Contents
What is a Belated ITR Filing?
A belated income tax return, also referred to as a late return, is the option provided by the Income Tax Act for taxpayers who miss the original filing deadline. It is filed under Section 139(4) and allows individuals to meet compliance requirements even after the due date. While it provides an extended chance to file, it comes with penalties, interest on unpaid tax, and certain restrictions, such as the loss of some exemptions and deductions.
Belated ITR Filing Last Date for FY 2024-25
For the financial year 2024-25 (assessment year 2025-26), the deadline for filing a belated return is 31st December 2025. If the return is not filed within this timeline, the taxpayer cannot use the belated option anymore and will have to resort to the updated return mechanism (ITR-U), which is available up to four years from the end of the relevant assessment year. For most individuals who are not subject to audit, this 31st December deadline is the final window for filing without resorting to ITR-U.
Rules for Filing a Belated ITR under Section 139(4)
Rules for filing a belated return under Section 139(4) are laid out clearly in the Income Tax Act, and they provide taxpayers with an additional opportunity to comply even after missing the original due date. A belated return can be filed any time before the end of the relevant assessment year, with the cut-off date being 31st December. For example, for the financial year 2024-25 (assessment year 2025-26), the last possible date for filing a belated return is 31st December 2025. Beyond this date, the belated return facility is no longer available, and taxpayers must resort to filing an updated return, which comes with stricter conditions.
When filing a belated return, the taxpayer is required to provide complete details of income from all sources, claim eligible deductions (if under the old regime), report tax already paid through TDS or advance tax, and pay any balance tax along with applicable penalties and interest. The return filed under this provision is treated as valid and legally enforceable, just like an original return filed within the due date. However, it is important to note that filing belatedly involves additional costs. These include a late filing fee under Section 234F, which ranges up to ₹5,000 depending on the taxpayer’s income, and interest under Section 234A on any unpaid tax liability.
Another critical rule introduced from FY 2023-24 onwards is that taxpayers who opt for the new tax regime and miss the original due date lose the ability to claim deductions or exemptions altogether when filing a belated return. This means benefits such as deductions under Section 80C, 80D, or exemptions like HRA and LTA are not allowed. On the other hand, those choosing the old regime can still claim these deductions if they file belatedly, but they will still need to bear the penalties and interest.
These provisions underline the importance of timely compliance. While Section 139(4) provides a safety net, it comes at a financial and procedural cost, and late filing can also result in delayed refunds or loss of carry-forward benefits on certain losses. Filing before the due date remains the best approach, but for those who miss it, Section 139(4) ensures that the option to regularise tax obligations is still available.
Penalties and Interest on Belated ITR Filing
Filing late has financial consequences:
Late filing fee under Section 234F: A taxpayer may need to pay up to ₹1,000 if the return is filed after the due date but before 31st December. In cases where income exceeds ₹5 lakh, the fee can be as high as ₹5,000.
Interest under Section 234A: If there is any unpaid tax liability, 1% interest per month or part of a month is charged from the original due date until the return is filed.
These charges can significantly increase the cost of non-compliance, making timely filing the smarter option.
Consequences of Filing ITR Late
Delaying the filing of a return can lead to several disadvantages beyond financial penalties. Refunds get delayed because processing happens only after the late return is submitted. In some cases, carry-forward of losses such as business losses, capital losses, or house property losses may be disallowed if the return is not filed within the original due date. Under the new regime, filing late also means losing the ability to claim deductions and exemptions altogether.
How to File a Belated Return Online
Belated returns are filed through the official e-filing portal of the Income Tax Department. The process includes logging into the portal, selecting the relevant assessment year, filling in income and deduction details, paying any late fee and interest, and then uploading the return. Once uploaded, the return must be e-verified through Aadhaar OTP, net banking, or other accepted methods. Pre-validating the bank account is crucial for refund processing. Tools like TaxBuddy streamline this process by offering AI-driven checks and professional guidance, ensuring that belated returns are filed without errors.
Difference Between Belated, Revised, and Updated Returns
Belated ITR: Filed after the original due date but before 31st December of the assessment year.
Revised ITR: Filed to correct errors or omissions in the original or belated return. The deadline is also 31st December 2025 for FY 2024-25.
Updated ITR (ITR-U): A new provision allowing taxpayers to file returns up to four years after the end of the assessment year. It is designed for cases where income was omitted or underreported. However, updated returns attract additional penalties and cannot be used to claim or increase refunds.
Filing Belated Returns with TaxBuddy
Filing belated returns often involves additional steps such as calculating penalties, ensuring interest accuracy, and verifying that all income has been correctly reported. TaxBuddy provides both self-filing and expert-assisted plans, where its AI-driven platform checks for errors, applies the correct late fees, and validates data before submission. This ensures compliance while saving time and effort. TaxBuddy also helps avoid common mistakes that may otherwise result in notices from the Income Tax Department.
Conclusion
Filing a belated return is better than not filing at all, but it comes with penalties and limitations. For FY 2024-25, the last date to file a belated ITR is 31st December 2025. Missing this deadline leaves only the option of filing an updated return with higher costs and restrictions. Choosing the right platform can make the process easier and faster. For anyone looking for assistance in tax filing, it is highly recommended to download theTaxBuddy mobile app for a simplified, secure, and hassle-free experience.
FAQs
Q1. Does TaxBuddy offer both self-filing and expert-assisted plans for ITR filing, or only expert-assisted options? TaxBuddy provides both self-filing and expert-assisted options to meet different needs. The self-filing plan is designed for salaried individuals or straightforward cases, where users can upload Form 16, bank statements, and TDS certificates. The platform’s AI auto-fills entries, checks for common errors, and ensures the return is compliant. For more complex cases such as capital gains, multiple income sources, or business filings, the expert-assisted plan is recommended. Here, professionals review the return, suggest tax-saving opportunities, and handle any queries raised by the Income Tax Department.
Q2. Which is the best site to file ITR? The official Income Tax Department e-filing portal remains the primary site for filing returns. However, many taxpayers prefer using third-party platforms like TaxBuddy because of the added benefits. TaxBuddy integrates automation with expert support, offering features such as real-time error checks, TDS validation, and guided filing. These advantages make the process smoother and less stressful, especially for those unfamiliar with tax laws or who want to avoid mistakes that could lead to notices.
Q3. Where to file an income tax return? Income tax returns can be filed directly through the government’s e-filing portal, but several taxpayers choose platforms like TaxBuddy for a simplified experience. These platforms not only allow online return filing but also offer error detection, secure data storage, and post-filing support. Whether opting for the government site or a professional service, e-verification through Aadhaar OTP, net banking, or other accepted methods is mandatory to complete the filing process.
Q4. What is the last date to file a belated ITR for FY 2024-25? For FY 2024-25 (AY 2025-26), the deadline for filing a belated return is 31st December 2025. This applies to taxpayers who did not meet the extended due date of 16th September 2025. Once the 31st December deadline passes, the belated option lapses, and the only available route is filing an updated return (ITR-U), which comes with more restrictions and higher penalties.
Q5. What happens if a belated return is not filed by 31st December 2025? If the belated return is not filed by 31st December 2025, taxpayers lose the chance to use Section 139(4). The next available option is filing an updated return under Section 139(8A), which can be done until 31st March 2030 (four years from the end of the assessment year). However, updated returns attract additional penalties, cannot be used to claim refunds, and are generally meant to correct underreporting of income or missed filings.
Q6. Can a belated return be revised if errors are found later? Yes, a belated return can be revised. The revision window remains open until 31st December of the assessment year, the same as for an original return. This means that if a taxpayer files a belated return in November 2025 but later discovers an error, a revised return can still be submitted before 31st December 2025. Beyond this date, no revisions are possible unless an updated return is filed, which has stricter conditions.
Q7. What penalties apply for late ITR filing under Section 234F? The penalty for late filing depends on the taxpayer’s income level. If the total income is below ₹5 lakh, the maximum late fee is ₹1,000. For income exceeding ₹5 lakh, the penalty rises to ₹5,000 if the return is filed after the due date but before 31st December. Failing to file altogether could result in further penalties, prosecution in severe cases, and mandatory filing of an updated return with higher costs.
Q8. Will refunds still be issued if the ITR is filed belatedly? Yes, refunds are issued even if the return is belated. However, there are two key points: the refund may take longer to process, and interest on refunds under Section 244A may not be available for the delayed period. Refunds are credited only to pre-validated bank accounts, so ensuring bank account validation before filing is crucial to avoid unnecessary delays.
Q9. Can deductions under Section 80C be claimed in a belated return? Deductions under Section 80C, along with other deductions like 80D and 80E, can be claimed if the taxpayer is filing under the old regime. However, if opting for the new regime, belated filing does not allow deductions or exemptions. This rule makes it especially important for taxpayers to weigh which regime to choose before filing belatedly.
Q10. What is the difference between belated and updated returns? A belated return is filed after the due date but before 31st December of the assessment year. It carries penalties and interest but still allows refunds and certain benefits (in the old regime). An updated return, on the other hand, can be filed up to four years after the end of the assessment year. It is meant for cases where income was underreported or missed altogether. However, updated returns require additional tax payments, cannot be used to claim fresh deductions, and do not permit refund claims.
Q11. How does interest under Section 234A apply to unpaid taxes in a belated filing? Section 234A levies interest on unpaid tax at 1% per month or part of a month. For example, if a taxpayer was supposed to pay tax by 16th September 2025 but files a belated return with tax dues in November 2025, interest will be calculated for each month from the due date until the date of filing. Even a delay of a few days beyond a month is counted as a full month for interest calculation.
Q12. How can TaxBuddy help in filing belated returns accurately? TaxBuddy simplifies belated filing by combining automation with expert support. The platform calculates penalties and interest under Sections 234A and 234F automatically, reducing errors. Its AI-driven system checks for compliance issues and highlights discrepancies, while expert-assisted plans ensure that complex returns, such as those involving capital gains or business income, are handled professionally. This reduces the chances of receiving notices and speeds up refund processing.
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