What is Belated Return in Income Tax?

The Income Tax Department of India is reminding taxpayers that September 15, 2025, is the deadline for submitting their Income Tax Return (ITR) for the fiscal year 2024–2025. In accordance with Section 139(4) of the Income Tax Act, individuals who do not file by this date may still choose to file a delayed return. A belated return may be submitted until December 31, 2025 (three months before the conclusion of the applicable assessment year 2025–2026) or before the assessment is finished, whichever occurs first, in accordance with the official regulations. This implies that although there is some wiggle room after the deadline, submitting after the deadline will result in fines, interest, and limitations on tax benefits.

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Table of Contents

What is Belated Return in Income Tax?

What Happens if You Miss the ITR Deadline?

Who Can File a Belated Return?

Limitations of a Belated Return

How to File Belated Returns

Steps to File Belated Returns Online

Steps to File Belated Returns Offline

How to Deal with Missed Returns of Previous Years

Conclusion

FAQs

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What is Belated Return in Income Tax?

A person may choose to file a belated return, which is a late return with penalties, if they do not file their income tax return by the ITR filing deadline. A delayed return must be filed by December 31 (the belated ITR deadline, unless it is extended) of the same assessment year. It is filed after the current assessment year's ITR filing date. Even if filing late has repercussions, it's preferable to paying fines for non-compliance.

What Happens if You Miss the ITR Deadline?

You can still file your ITR beyond the deadline, but it will be considered a delayed return. According to the official guidelines of the Income Tax Department: 

• The deadline for filing a belated return is December 31, 2025, which is three months prior to the end of the assessment year, or before the assessment is finished, whichever comes first.

• Penalties, interest, and limitations on tax benefits result from filing after the deadline.

Who Can File a Belated Return?

You can file a delayed return even if you missed the deadline as long as you were required to file a return in the first place. Under the following circumstances, filing an income tax return is required:

• If a person's total income exceeds Rs. 3,00,000 (new regime) or Rs. 2,50,000 (old regime). Note: Under the new system, the exemption cap has been raised to Rs. 4 lakhs. This cap will take effect in FY 25–26. 

• During a fiscal year, you deposited more than Rs. 1 crore into a current account with a bank or cooperative. 

• if, for the relevant year, you travelled abroad for more than two lakhs. 

• Your entire electricity bill is more than one lakh rupees.

Limitations of a Belated Return

You may be subject to the following repercussions if you file your returns after the ITR deadline. 

• Interest: Sections 234A, 234B, and 234C may apply interest. 

• Late fee: When filing a belated return, Section 234F will impose a late fee. The late fee is Rs. 1000 for gross total income up to Rs. 5 lakh, and those with income beyond this threshold have to pay a late fee of Rs. 5000. 

• Limitation on Carrying Forward Business and Capital Losses: Losses such as business and capital losses cannot be carried forward and deducted in later years. Even if you file your forms after the deadline, there is an exception for losses from home property that can be carried forward. 

• Inability to Choose the Old Regime: Even if filing under the old regime is advantageous for you, you are unable to do so if you have missed the original return deadline. Even if you filed Form-10IEA prior to the deadline, you can only file a delayed return under the new system.

• Notice: If filing is delayed, the tax agency may send out notices, which might cause needless anxiety and difficulties.

How to File Belated Returns?

Belated returns can be filed online or offline. Here are the detailed steps of both methods:

Steps to File Belated Returns Online

Step 1: Sign in to your e-filing account. 

Step 2: Select "e-File" > After selecting "Income Tax Returns," click "File Income Tax Return."

Step 3: Choose the appropriate year for the assessment. 

Step 4: Proceed with Steps 5–10 if you choose the "Online" filing option. 

Step 5: Press the "Start new filing" button. 

Step 6: Choose the relevant status. 

Step 7: Choose the relevant ITR form now. 

Step 8: Verify that all of your personal information is accurate by clicking on the "Personal Information" section.

Step 9: Choose 139(4) after scrolling down to the filing section. 

Step 10: Complete the tax payment after entering all of your income information under the different source headings.

Steps to File Belated Returns Offline

Prepare the ITR by downloading the Offline ITR Preparation Utility. After that, upload the .json file and move on to the verification process.

How to Deal with Missed Returns of Previous Years

You may submit a belated return by December 31st of the applicable assessment year if you failed to file it by the regular deadline. You can submit a request for a condonation of delay to the income tax authorities if you miss this deadline for legitimate reasons. 

• Request permission to file income tax returns from the Income Tax Commissioner or the designated authority, along with a justification for missing the deadline. The officer may grant your request if it is reasonable and compliant with the law.

• You must pay the tax under Sections 234A, 234B, or 234C, along with any applicable interest if you haven't paid the tax for FY 2024–2025. Even if you are unable to file your income tax returns, you still have to pay it. 

• It is possible that you paid your taxes on time but neglected to file your returns. You are unable to submit returns or get a delay forgiveness in this situation. If an ITR is not filed, the income tax department may issue a notice under Section 271F. If you miss the deadline, you could be fined up to Rs. 5,000. You might not be required to pay the fine if you have a valid excuse for not filing and the officer accepts it.

• If you fail to file your returns, the income tax agency may take legal action against you, including sending you a notice and penalising you. In the worst instance, you might face legal action and a maximum seven-year prison sentence. 

• In order to comply with a notice from the income tax department, you must reply to it on the income tax e-filing platform and file the ITR.

• A penalty of up to 200% of the tax due will be imposed if you have underreported your income. The assessing officer may waive the taxpayer's penalty if he underreported his income but paid taxes with interest after the deadline. 

Conclusion

If you failed to file your income tax return by the deadline of September 16, 2025 (extended for FY 24-25), you have a reason to feel stressed. Thankfully, you can still file a late return (belated return), but if your income is taxable, there will be a penalty. When a taxpayer does not file an original return, they file a belated return under section 139(4) of the Income Tax Act, as the name implies. Notably, starting with FY 2023–2024, a belated ITR can only be filed under the new tax regime if it is filed after the deadline. As a result, tax deductions and exemptions that were available under the previous tax system will not be available to a late ITR filer.

FAQs

Q1. What happens if I miss the ITR deadline?

You have until December 31, 2025, or before the assessment is finished, whichever comes first, to file a belated return under Section 139(4) if you miss the deadline. Penalties and interest, however, can be applicable.

Q2. Why is filing ITR before September 15 important?

In addition to ensuring quicker refunds and preserving benefits like loss carry-forward and specific deductions, filing on time helps you avoid penalties and interest. Additionally, it facilitates the process of financial documentation for credit, loans, and visas.

Q3. Can I file my ITR after the due date?

You are able to submit your ITR after the deadline. However, such an ITR will be regarded as a late return, and interest and a late filing fee will be assessed.

Q4. What is the Belated Return section?

A belated return is filed under Section 139(4). 

Q5. Do I need to e-verify the Belated Return filed u/s 139(4)?

Yes. The income tax return must be e-verified in order to finish the filing process. As a result, the belated return filed under Section 139(4) must be e-verified.

Q6. Can a tax refund be claimed through a belated return?

In accordance with Section 139(4), you may, in fact, claim a tax refund while filing a belated return. Since the reimbursement will be instantly credited to the bank account you registered on the e-filing portal, you must pre-validate your bank account in order to receive it.

Q7. Can a belated return be revised?

It is possible to amend a late return. However, December 31st of the applicable assessment year is the deadline for filing an amended return or a belated return. As a result, the change needs to be completed by December 31, 2025.

Q8. How many years later can I file a belated return?

Belated returns may be submitted up to three months prior to the conclusion of the assessment or the end of the applicable assessment year, whichever comes first. Since there is no overlapping period, only one belated return may be filed at a time. For instance, a belated return for the AY 2025–26 (FY-2024–25) may be submitted till December 31, 2025.

Q9. Is a penalty applicable on filing a belated return?

Yes, when filing a belated return under Section 234F, a late fee of Rs 5,000 would be assessed. The late filing cost is lowered to Rs 1,000 if the total income is less than Rs 5 lakh. However, there won't be a late fee under Section 234F if your income falls below the taxable threshold. 

Q10. Can I file a return for the previous year 2024-25 after 16th September 2025 without paying any late fee or interest?

Individuals (non-audit cases) must file their income tax returns by September 16, 2025, for FY 2024–2025. The deadline to file a belated return is December 31, 2025. However, there will be up to Rs 5,000 in interest and late fees.

Q11. Can a belated return be filed after 31st December?

No, December 31st is the deadline for filing a belated return. You can choose to file an ITR using an updated return (ITR-U) if you miss this deadline. However, filing an ITR-U will not allow you to obtain your income tax refund.

Q12. What is the belated return due date?

You can file a belated return by December 31st at the latest if you failed to file the initial return by that date.

Q13. Is belated different from updated return?

An updated return is not the same as a belated return. The Finance Act of 2022 introduced the updated return (ITR-U). Taxpayers can add missing income, fix misreporting, and remedy tax filing problems with ITR-U. In the event of errors or omissions, the updated return provision allows taxpayers to amend or file their ITRs upon payment of additional taxes. This allows taxpayers to voluntarily correct mistakes or omissions with the goal of lowering litigation. For a maximum of four years, taxpayers may submit amended returns.