/ Free Tool · Belated ITR · Updated 2026-10-29

Belated ITR Late Fee and Interest Calculator: Section 234F and 234A (File by 31 December 2026), the cost of filing late.

Missed the ITR due date for FY 2025-26? A belated return can still be filed until 31 December 2026. This calculator shows the Section 234F late fee (INR 1,000 or INR 5,000) and Section 234A interest of 1% a month on unpaid tax, so you know the total to pay before filing.

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Written by CA Durgesh Chavda

Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn

/ Calculator

Calculate fee and interest.

Inputs

All amounts in INR.

Total income for FY 2025-26 Decides the late fee: INR 1,000 if INR 5 lakh or less, otherwise INR 5,000.

Tax still unpaid (after TDS and advance tax) Self-assessment tax you will pay before filing.

Were you required to file? No late fee if income was below the level at which filing is mandatory.

Original due date

Date you will file Belated returns are allowed until 31 December 2026.

Total to pay before filing

INR 0

Unpaid taxINR 0

Late fee (Section 234F)INR 0

Months of delayINR 0

Interest (Section 234A)INR 0

/ The rules

FY 2025-26 returns (1961 Act).

Late fee, Section 234F: INR 5,000; INR 1,000 if total income is INR 5 lakh or less.
Interest, Section 234A: 1% for every month or part of a month from the day after the due date until filing, on tax unpaid, rounded down to the nearest INR 100.
Last date: 31 December 2026 for belated and revised returns.
Losses: business and capital losses cannot be carried forward from a belated return.
After 31 December: only an updated return (ITR-U) with 25% to 70% additional tax, and no refunds.

/ Next step

File, or let us file.

See the belated return guide or, for NRIs, what to do if you missed the ITR deadline.

Last updated: 29 October 2026.

/ Ready when you are

Want a CA to check the numbers?

Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours.

Get a firm quote → WhatsApp Durgesh

FAQ

Common questions, answered.

What is the late fee for filing ITR after the due date?

INR 5,000 under Section 234F, or INR 1,000 if total income is INR 5 lakh or less.

How is Section 234A interest calculated?

1% for each month or part month from the day after the due date until the return is filed, on the tax still unpaid.

What is the last date for a belated return for FY 2025-26?

31 December 2026.

Is there a late fee if my income is below the taxable limit?

No late fee applies if you were not required to file and are filing voluntarily.

Can BQP file my belated return?

Yes, for residents and NRIs. Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours.