Section 234F of Income Tax Act charges a flat late fee of ₹5,000 when you file your income tax return after the due date, and only ₹1,000 if your total income is ₹5 lakh or less. It is a fee, not interest, so the amount does not grow with each day of delay.
For AY 2026-27, which covers income earned in FY 2025-26, the fee bites on any return filed after the original due date, up to the belated return deadline of 31 December. The rest of this page shows who pays it, who does not, what else a late filer loses, and how to file now. Check your own date first on the ITR due dates page.
Quick facts
Fee
₹5,000Small income
₹1,000 when total income is up to ₹5 lakhNil fee
When you were not required to file at allBelated return deadline
31 December for AY 2026-27Interest on top
1% a month under 234A on unpaid taxPaid through
e-Pay Tax on the e-filing portal, before you submitUnder the 2025 Act
The same late fee continues for tax year 2026-27 returns
ITR late fee amounts under 234F of Income Tax Act
| Your situation | Late fee |
|---|---|
| Total income above ₹5 lakh, return filed after the due date | ₹5,000 |
| Total income ₹5 lakh or less, return filed after the due date | ₹1,000 |
| Income below the basic exemption limit and no other reason that forces you to file | Nil |
| Return filed on or before the due date | Nil |
Total income here means income after deductions, the same figure your return shows before tax is worked out. Gross salary does not decide the slab. A person earning ₹6,10,000 who claims deductions bringing total income to ₹4,95,000 pays ₹1,000, not ₹5,000.
The fee is the same whether you are one day late or five months late. That makes it different from interest, which keeps running.
Due dates that trigger the late fee for AY 2026-27
| Who is filing | Due date for AY 2026-27 |
|---|---|
| Salaried people, pensioners and others using ITR-1 or ITR-2 | 31 July |
| Business or professional income without tax audit (ITR-3, ITR-4), as moved by the Finance Act, 2026 | 31 August |
| Tax audit cases (date extended by CBDT press release) | 21 November |
| Transfer pricing report cases | 30 November |
| Belated return, for anyone who missed the date above | 31 December |
A return filed after your row's due date but by 31 December is a belated return. That is the window where 234F applies. Before you rely on any further extension, check that it is announced on the e-filing portal.
Worked cases: what late filing really costs
Salaried, tax still unpaid. Kavita's total income is ₹9,40,000. She files ITR-2 on 20 September, after the 31 July date. Her employer's TDS left ₹12,000 unpaid. Late fee: ₹5,000. Interest under 234A: 1% a month from 1 August to 20 September counts as 2 months, so ₹12,000 × 1% × 2 = ₹240. Extra cost: ₹5,240 on top of the ₹12,000 tax.
Pensioner with a refund. Ramesh, total income ₹4,60,000 under the new regime, owes no tax after the rebate and has a TDS refund due. Because his income is above the ₹4 lakh basic limit, he had to file. Filing in October costs him ₹1,000, and he must pay it before the return goes in.
Student below the limit. Anil earned ₹2,80,000 from an internship with TDS deducted. He is not required to file, so a return filed in December to claim his refund carries no 234F fee.
Beyond the fee: penalty for late filing of income tax return for individual taxpayers
The 234F fee is only the visible cost. A late return also brings these:
- Interest under 234A charged at 1% a month on tax that is still unpaid after TDS and advance tax, counted from the day that follows the due date. See interest under 234A, 234B and 234C.
- Losses lapse. A belated return cannot carry forward that year's business losses or capital losses. A loss from house property can still be carried forward.
- No choice of old regime. A salaried person can pick the old regime only when the return goes in on or before the due date. A belated return is processed under the new regime.
- Slower refund interest. Interest on a refund runs from the date you file, not from 1 April, when the return is late.
How to file ITR after the due date
Until 31 December for AY 2026-27 you can still file a belated return online. Keep your Form 16, AIS and bank interest details ready.
- Enter your PAN and password at the e-filing portal to sign in.
- Open e-File, select Income Tax Returns, and tap File Income Tax Return.
- Select AY 2026-27, choose online mode, then your status and the ITR form.
- Under filing section, choose the belated return option (section 139(4)).
- The form adds the 234F fee to what you owe. Pay the balance through e-Pay Tax as self-assessment tax and enter the challan in the taxes paid schedule.
- Submit and complete e-verification inside 30 days; otherwise the return is taken as not filed.
For a walk through of each screen, read how to file ITR.
Penalty for not filing ITR at all
Once 31 December passes, a belated return is no longer possible for AY 2026-27. If tax was due, the department can send a notice asking you to file, and it can assess your income on the data it holds in AIS. Wilful failure to file can lead to prosecution in serious cases.
The way back is an updated return (ITR-U), which can be filed within 48 months after the assessment year ends, with extra tax of 25% to 70% of the tax and interest depending on how late it is. Through an updated return you cannot claim a refund or raise a loss.
Late fee rules from tax year 2026-27, under the new Act
Income earned from 1 April 2026 falls under the Income-tax Act, 2025, and its return will be for tax year 2026-27. The flat late fee carries over with the same ₹5,000 and ₹1,000 amounts, in a new section number. Returns for FY 2025-26 income stay with 234F of the 1961 Act.
One related change already applies to AY 2026-27: a revised return can now be filed until 31 March instead of 31 December, but revising after 31 December carries a separate fee. The 234F fee you paid on a belated return is not refunded when you revise it.
ITR late fee mistakes and how to avoid them
| Mistake | Fix |
|---|---|
| Submitting the return without paying the fee | The return shows a balance payable and can lead to a demand with interest. Pay through e-Pay Tax first, then file |
| Using gross salary to decide between ₹1,000 and ₹5,000 | Use total income after deductions |
| Choosing section 139(1) in the form after the date has passed | Select section 139(4), the belated return option |
| Filing but forgetting to e-verify | Verify within 30 days through Aadhaar OTP or net banking |
| Waiting past 31 December | Only ITR-U remains, with a much higher cost |
General information on Indian tax law, not advice for your situation. Rules and dates change. Before filing, ask a chartered accountant to review your own case, or check the e-filing portal for updates.
Sources we checked
- Income-tax Act, 1961, section 234F
- Income-tax Act, 1961, section 139(4)
- Income-tax Act, 1961, section 234A
- Finance Act, 2026
- CBDT press release on AY 2026-27 audit due dates
- Income-tax Act, 2025
Frequently asked questions
What is the penalty for late filing of ITR for AY 2026-27?
The late fee under section 234F is ₹5,000, or ₹1,000 if your total income is ₹5 lakh or less. Interest under 234A at 1% a month is added if tax is still unpaid. Nothing is charged if you were never required to file.
Is there a late fee if my income is below the taxable limit?
No fee applies if your income stays under the basic exemption limit and you had no other reason to file, such as large foreign assets or specified high spending. You can still file late to claim a TDS refund.
How can I file ITR after the due date?
File a belated return on the e-filing portal by 31 December for AY 2026-27. Choose the belated return option, pay the fee and any tax through e-Pay Tax, then submit and e-verify.
Can the 234F late fee be waived?
The fee is fixed by law and the portal adds it automatically. It is not waived because of a refund, and it is not given back if you later revise the return.
Is ITR late fees charged on a revised return?
No new 234F fee arises when you revise a return that was filed on time. A revision made after 31 December has its own separate fee under the changes made for AY 2026-27.