Missing 31 July is not the end
Most individuals can still file a belated return after the original due date — but late fee u/s 234F, interest, and some loss carry-forward restrictions may apply (verify current law for AY 2026-27).
See also ITR deadline guide.
Late fee u/s 234F (indicative)
| Return filed | Typical late fee |
|---|---|
| Before 31 Dec of assessment year | Lower tier (e.g. ₹5,000) |
| After 31 Dec | Higher tier (e.g. ₹10,000) |
Exact amounts follow Finance Act — confirm on portal for your AY.
Interest charges
- 234A — on unpaid tax from original due date
- 234B/C — advance tax shortfall if applicable
Pay [tax payable](/glossary/tax-payable) via challan when filing belated return.
What you may lose
- Some loss carry-forward benefits (except house property loss in many cases)
- Time for revised return window — still bounded
Still worth filing
Even with penalty:
- Claim [refund](/glossary/refund) of excess TDS
- Report AIS income to avoid bigger notices
- Clean compliance record
Belated + e-verify
Same e-verify rules apply — 30 days from filing.
Last-minute path
If you are past deadline, start with Form 16 + AIS import — pay late fee and balance tax in same filing session on portal.
LastMinute ITR helps compute payable before you reach incometax.gov.in — penalties are assessed by ITD on final processing.