Mitali
Quick Summary
If you fail to file your Income Tax Return by today i.e., 16th Sep 2025 last date to file for most non-audit individual/HUF returns, then you will be liable to pay late filing fees and interest under Section 234F and Section 234A.
ITR Late Filing Fee under Section 234F For AY 2025-26
- Rs 5,000: If your total income exceeds Rs 5 Lakh and you file after 16th September 2025 but before 31st December 2025.
- Rs 1,000: If total income is up to Rs 5 Lakh and you file after the due date but before 31st December 2025.
For Example
- If your total income is, say, Rs 6.5 Lakh, filing on 18th September 2025, then you will be liable to pay Rs 5,000 as late fees.
- If the total income is Rs 4.2 Lakh, filing on 5th October 2025, then Rs 1,000 late fees will be applicable.
Here,
Total income means the income as per the return after eligible exemptions/deductions.
When Interest under Section 234A Applies?
Interest u/s 234A is charged only when you don't file ITR by the due date and you have unpaid tax.
Rate = 1% per month (or part of a month) on the unpaid tax remaining after considering TDS, advance tax and self-assessment tax already paid.
Other Interests
- Section 234B: Interest is applicable if you don't pay at least 90% of the total tax liability as advance tax before 31st March.
- Section 234C: Applies when advance tax instalments (quarterly due dates) are not paid on time or paid less.
Note: If all taxes are already paid on time (i.e., no tax is due), then no 234A interest is applicable, even if the ITR is late.
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