Late Return Calculator — Section 234F (428 of the 2025 Act) Fee, 234A (423 of the 2025 Act) Interest and the Cost of an Updated Return
Pick the assessment year and the date you will file; see the late fee under section 234F, interest under section 234A on unpaid tax, whether a belated return is still possible or an updated return (ITR-U) is the route, and the additional tax of 25%, 50%, 60% or 70% that an updated return carries.
The return
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The rules applied
The due date is 31 July following the financial year for ITR-1 and ITR-2, 31 August for business and professional returns (ITR-3/ITR-4) not liable to tax audit — a permanent change made by the Finance Act 2026 from AY 2026-27 — 31 October for audit cases and companies, and 30 November for transfer-pricing cases (CBDT extended the AY 2025-26 dates to 16 September 2025 for non-audit returns and 10 December 2025 for audit cases, and the AY 2026-27 audit-case date to 21 November 2026; the tool uses those extended dates). A return filed after the due date but by 31 December of the assessment year is a belated return under section 139(4) (263 of the 2025 Act) (a return already filed can be revised under section 139(5) up to 31 March of the following year, from AY 2026-27): late fee under section 234F of ₹5,000, or ₹1,000 where total income does not exceed ₹5 lakh, and nil where total income is within the basic exemption limit (from AY 2026-27, ₹4 lakh under the new regime and ₹2.5 lakh under the old regime, higher for resident senior citizens; ₹3 lakh under the new regime earlier) and no other condition makes filing compulsory; interest under section 234A at 1% a month or part of a month on tax unpaid at the due date; and no carry-forward of business or capital losses. After 31 December the only route is an updated return (ITR-U) under section 139(8A), within 48 months of the end of the assessment year, with additional tax under section 140B (267 of the 2025 Act) of 25% of the tax and interest (the section 234F fee is paid in addition) if filed within 12 months, 50% within 24, 60% within 36 and 70% within 48 months; it cannot be used to reduce tax, claim a refund or increase a loss, and is not available once a search or survey has started (since the Finance Act, 2026 it can still be filed after a reassessment notice, within the time the notice allows, at 10 percentage points more additional tax). Read our note on due dates.
Disclaimer. These calculators are provided for general information only. They apply the Indian and UAE tax rules as we understand them for the year stated and are not legal, tax or professional advice, and they do not create a client relationship. Your actual liability depends on your complete facts, on documents we have not seen and on law that changes; please confirm any figure with us before relying on it or acting on it. I. H. Khan and Associates accepts no liability for decisions taken on the basis of these tools. Nothing you enter leaves your browser unless you choose to send the result to us. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the familiar 1961 Act number in brackets; the rules are unchanged — see our section map.
Questions we are asked
What is the late filing fee under section 234F? The section 234F late fee is ₹5,000, or ₹1,000 where total income does not exceed ₹5 lakh, and nil where total income is within the basic exemption limit (from AY 2026-27, ₹4 lakh under the new regime and ₹2.5 lakh under the old regime, higher for resident senior citizens; ₹3 lakh under the new regime earlier) and no other condition makes filing compulsory.
How is interest under section 234A calculated on a late income tax return? Interest under section 234A is charged at 1% a month or part of a month on tax unpaid at the due date, from the day after the due date until the return is filed. A belated return also loses the carry-forward of business or capital losses, though house-property loss and unabsorbed depreciation still carry forward.
What is the last date to file a belated income tax return? A return filed after the due date but by 31 December of the assessment year (31 December 2026 for FY 2025-26 income) is a belated return under section 139(4). The due date is 31 July for ITR-1 and ITR-2, 31 August for non-audit business returns from AY 2026-27, 31 October for audit cases and companies (extended by CBDT to 21 November 2026 for AY 2026-27), and 30 November for transfer-pricing cases.
How much additional tax does an updated return (ITR-U) cost, and what are its limits? An updated return under section 139(8A) can be filed within 48 months of the end of the assessment year, with additional tax under section 140B of 25%, 50%, 60% or 70% of tax and interest for filing within 12, 24 (22 of the 2025 Act), 36 or 48 (72 of the 2025 Act) months. It cannot reduce tax, claim a refund or increase a loss.
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