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ITR Late Fee Calculator (Section 234F)
Missed the ITR due date? See the late filing fee, the 1% a month interest on unpaid tax, and the last date for a belated return.
How the late fee works
If you file after the due date, a fee applies under section 234F of the Income-tax Act, 1961. From tax year 2026-27 the same fee sits in section 428 of the Income-tax Act, 2025. It is ₹5,000, or ₹1,000 if your total income is ₹5 lakh or less. No fee applies if your income is below the basic exemption limit and you were not otherwise required to file.
Due dates for FY 2025-26
ITR-1 and ITR-2 are due on 31 July 2026. ITR-3 and ITR-4 without a tax audit are due on 31 August 2026, a permanent change made by the Finance Act, 2026. Tax audit cases are due on 31 October 2026. A belated return can be filed until 31 December 2026.
Interest on unpaid tax
Section 234A charges simple interest of 1% for every month or part of a month, from the day after the due date until you file, on the tax still unpaid after TDS and advance tax. Pay it with your self-assessment tax before filing.
What you lose by filing late
A belated return cannot carry forward business or capital losses, and refunds arrive later. If you also miss 31 December, the only route left is an updated return (ITR-U), which adds 25% to 70% extra tax.