Archive · 16 Dec 2025
Last Two Weeks to File Belated Income Tax Return
In India, the deadline to file income tax returns for the year 2025-26 was 16 September.
However, if you missed this deadline, you can still file a belated return until 31 December 2025.
Filing late means you might have to pay a fee and some extra interest.
If you made a mistake in your return, you can correct it by filing a revised return, but this must be done by 31 December of the assessment year or before your tax assessment is completed, whichever comes first.
There are some benefits you might miss if you file late, but it's still important to file to avoid bigger penalties.
Taxpayers can file belated income tax returns until 31 December 2025.
Filing late incurs a late filing fee under section 234F and interest under section 234A.
Revised returns can be filed up to 31 December of the assessment year or before assessment completion.
Returns filed under section 142(1) cannot be revised.
Filing late may result in losing certain benefits available to those who file on time.
- Who
- Taxpayers in India
- What
- Filing belated income tax returns
- When
- Before 31 December 2025
- Where
- India
- Why
- To avoid penalties and correct errors in tax returns
- Last Date to File Belated Return
- 31 December 2025
- Late Filing Fee
- Applicable under section 234F
- Interest on Late Payment
- Applicable under section 234A
- Revised Return Deadline
- 31 December of the relevant assessment year or before assessment completion, whichever is earlier
- Original Due Date for ITR
- 16 September for AY 2025-26
- Applicable Sections for Belated Return
- Section 139(1) and 139(4)
- Non-Revisable Return
- Return filed under section 142(1)