Belated ITR filing 2025: Fees, penalty, how to file after September 15 | Explained

What is a belated return?

“Return of income which has not been furnished on or before the due date specified under section 139(1) is called a belated return. Belated return of income is furnished under section 139(4),” as per the official IT department website. 

Belated return: Penalty and fees

Here are the penalties applicable to a belated return: 

• For those with an annual income above ₹5 lakh, a penalty of ₹5,000 would be applicable.

• A penalty of ₹1,000 would be applicable if the taxpayer’s annual income is below ₹5 lakh.

• Further, a 1% charge on unpaid tax would be applicable per month (or part thereof).

“As per section 234F, late filing fees of ₹5,000 shall be payable if the return is furnished after the due date specified under section 139(1). However, the amount of late filing fees to be paid shall be ₹1,000 if the total income of the person does not exceed ₹5 lakhs,” as per the IT department.

Importantly, taxpayers also lose several benefits if they file after the due date, including carrying forward losses, like business and capital gains, for the future. 

Moreover, certain deductions and exemptions aren’t allowed under a belated return, including 10A, 10B, 80-IA, 80-IB, 80-IC, 80-ID and 80-IE. 

Taxpayers who fail to pay taxes can face rigorous imprisonment from 3 months to 2 years. In case the unpaid tax liability is above ₹25 lakh (not always possible for salaried individuals), one can face up to 6 months to 7 years imprisonment.

“Non-payment of tax attracts interest, penalty and prosecution. The prosecution can lead to rigorous imprisonment from 3 months to 2 years (when the tax sought to be evaded exceeds ₹25,00,000, the punishment could be 6 months to 7 years),” the IT department website says. 

How to file a belated return on the e-filing portal

While you should aim to file your ITR before the deadline, filing a belated return is better than not filing at all. 

Here are the steps you can follow to file a belated return online: 

• Log in to the e-filing portal
• Go to e-File and choose Income Tax Returns
• Click on File Income Tax Return
• Select the mode
• Click on Start New Filing
• Select status (individual/HUF/others)
• Choose the applicable ITR form
• In the Personal Information, verify all the details
• Navigate to Filing Section and choose 139(4) (Belated Return filed after due date)
• Verify and fill in all the required information like income details, deductions, etc., and submit your ITR after correcting errors (if any)

Can you claim a refund through a belated return?

Can you revise a belated return?

Yes, you can file a revised return for a belated return. Note that the deadline for filing a revised return is also December 31 of the relevant assessment year. 

”A return of income can be revised at any time 3 months before the end of the assessment year or before the assessment, whichever is earlier,” as per the IT department’s official website.