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Anyone who missed their due date
Whether by oversight or circumstance, filing late is still far better than not filing.
Income Tax
Belated Return Filing
Missed your ITR due date? A belated return still gets you compliant: filed correctly, with the late fee and interest calculated right.
Before 31 Dec deadlineChecked by a CA before filing
Starts from
₹899 + GST
CAreviewed, every filing
Overview
What is belated return filing?
A belated return under Section 139(4) is an income tax return filed after the original due date has passed, but before 31 December of the assessment year, with a late fee and interest, and some restrictions compared to an on-time return.
Who it's for
Who needs belated return filing?
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Those needing a valid return for a loan/visa
Banks and embassies often require recent ITRs on file.
DeadlineBelated Return Due Date
A belated return must be filed by 31 December of the assessment year (or before assessment is completed, whichever is earlier). After that, only an updated return (ITR-U) or a condonation request may be possible.
Documents required
Documents required for belated return
- ✓PAN & AadhaarIdentity proof.
- ✓Form 16 / 26AS / AISIncome and TDS statements.
- ✓Bank statementsFor interest income and reconciliation.
- ✓Investment & deduction proofs80C, 80D and other claims.
How it works
Belated return filing process
01
Collect documents
We collect Form 16/26AS/AIS and other income details.
02
Compute tax, fee & interest
We compute the late fee and interest along with your tax liability.
03
Filed & e-verified
DoneReturn is filed under 139(4) and e-verified.
Cost of delay
Late fees and interest
Late filing fee
₹1,000 or ₹5,000
₹5,000 under section 234F. ₹1,000 if your total income is ₹5 lakh or less.
Interest on tax due
1% / month
1% a month under section 234A on unpaid tax, from the day after the due date. Interest under 234B and 234C can also apply if advance tax was short.
What you lose
Limitations of belated return
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No carry-forward of certain losses
A loss (other than a house property loss) cannot be carried forward to later years.
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Some deductions restricted
Certain deductions can be disallowed when the return is filed after the due date.
Pricing
Belated return filing fees
One transparent professional fee, confirmed in writing before we begin.
- Covers computation, late fee/interest calculation and filing.
Avoid these
Common mistakes to avoid
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Waiting past 31 December
After 31 December, a belated return is no longer possible. An updated return (ITR-U) with extra tax, or a condonation request for a refund or loss, may still be open.
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Miscalculating interest
Interest runs each month from the day after the due date. Getting it wrong can lead to a demand later.
Why us
Why choose FilingSetu?
Real accountants, fixed fees, and a person who knows your file.
Real chartered accountants
Every return is checked by a chartered accountant before it is filed.
One fixed fee, in writing
Same price as your ITR plan, plus GST. If your income falls under two plans, you pay only for the higher one.
A named manager
One point of contact who knows your file end to end.
Handled end to end
From review to e-verification, we manage every step.
FAQ
Belated Return Filing, answered.
What happens if I miss even the belated deadline?
You cannot file a belated return for that year any more. You may be able to file an updated return (ITR-U) within 48 months from the end of the assessment year, with extra tax of 25% to 70%, but not to show a loss or claim a refund. For a refund or a loss, you can apply for condonation of delay within five years from the end of the assessment year.
Can I still get a refund on a belated return?
Yes. A belated return can claim a refund. Interest on the refund runs from the date you file the return.
Missed the ITR deadline?
Talk to an Expert about your belated return: free, no obligation.