Belated ITR Filing Deadline: Only 7 Days Left to File Income Tax Return with Late Fee Before 31 December

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With just one week remaining in the year, lakhs of taxpayers who missed the regular deadline are rushing to complete their returns.
The belated ITR filing window closes permanently on 31 December 2025, leaving no room for further delays without serious consequences.

For financial year 2024-25 (assessment year 2025-26), the Income Tax Department allows filing after the original due date of 16 September, but only till the end of this month.

Belated ITR Filing: Late Fee and Penalties

If your total income is up to ₹5 lakh, the late fee stands at ₹1,000. For higher incomes, it rises to ₹5,000 under Section 234F.

Filing after 31 December means you cannot claim any tax refund, no matter how much TDS was deducted or advance tax paid—it forfeits to the government.

Additionally, delayed filing may attract interest on unpaid taxes and invite scrutiny notices from the department.

Essential Documents to Gather

Start by collecting Form-16 from your employer for salary and TDS details. Download Form 26AS and Annual Information Statement (AIS) from the e-filing portal to verify tax credits.

Keep bank statements, interest certificates, investment proofs like LIC, PPF, or NSC, house loan details, rent receipts, and capital gains information handy.

These help accurately report income, claim deductions, and avoid mismatches.

Choosing the Right ITR Form

Select based on your income sources:

  • ITR-1: Suitable for salary, one house property, and other income up to ₹50 lakh.
  • ITR-2: For pension, multiple properties, or capital gains.
  • ITR-3: If you have business or professional income.
  • ITR-4: Under presumptive taxation scheme for small businesses.

Using the wrong form can make your return defective.

Step-by-Step Online Filing Process

Log in to incometax.gov.in with your PAN and password.

Go to e-filing section, select the appropriate form, and fill details from pre-filled data where available.

Calculate tax liability; pay any balance due online if needed.

Submit the return and proceed to verification.

ITR Verification Within 30 Days

After submission, verify within 30 days using Aadhaar OTP, net banking, or other options.

Unverified returns are treated as invalid, leading to the same issues as non-filing.

Stay updated on the latest tax deadlines, forms, and portal changes for smooth compliance in future years.

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