Belated ITR: If you have not been able to file your income tax return (ITR) till 16 September 2025 this year, then there is no need to worry. You still have another chance, called Belated ITR. This option has been kept for such taxpayers by the Income Tax Department who could not file returns on time due to some reason.

What is a billed ITR?

When a taxpayer files income tax returns after a fixed deadline i.e. due date, it is called a billowed return. It is filed under Section 139 (4) of the Income Tax Act. For the assessment year 2025-26, you can now file Belated ITR by 31 December 2025.

What do you think late fees?

On filing the Belated ITR, you have to pay late fees under Section 234F. If your annual income is more than ₹ 5 lakh, then a fine of Rs 5,000 will be incurred. If your total income is less than Rs 5 lakh, then the late fee will be only Rs 1,000.

How to file Belated ITR?

• If you now want to file Belated ITR, then first go to the official website of Income Tax and login.
• Go to the E-File section and choose the Income Tax Return option.
• Select the respective Assessment Year 2025-26 and select the option of online filing.
• Start a new filing and choose your category (eg individual, huff etc.).
• Choose the correct ITR form for yourself (eg ITR-1, ITR-2 etc.).
• Go to the filing section and select Section 139 (4) i.e. Belated Return
• Fill all your income, dedication and tax payment details and complete the filing.

Disadvantages of beLATED ITR?

File beLATED ITR may be an option, but it also has some disadvantages like you cannot forward your losses in the next years. Along with this, you have to pay late fees, which does not look after filing on time.