From 17th September 2025, late filing fees will apply if you miss the deadline for your Income Tax Return (ITR). Individuals and HUFs who don't file by 16th September 2025 will face charges under Section 234F and potentially interest under Section 234A. The late fee is £5,000 if your income exceeds £5 Lakh and you file between 17th September and 31st December 2025, or £1,000 if your income is £5 Lakh or less and you file within the same period. Interest under Section 234A is levied at 1% per month on unpaid tax if there's any tax due after considering TDS and advance payments, even if the ITR is filed late.
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: I
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FAQ :
Late filing fees will apply from 17th September 2025 for most non-audit individual/HUF returns if not filed by the 16th September 2025 deadline.
If your total income exceeds £5 Lakh and you file after 16th September 2025 but before 31st December 2025, the fee is £5,000. If your total income is up to £5 Lakh and you file after the due date but before 31st December 2025, the fee is £1,000.
Total income means the income as per the return after eligible exemptions and deductions have been applied.
Interest under Section 234A is charged only when you don't file your ITR by the due date and you have unpaid tax. The rate is 1% per month (or part of a month) on the unpaid tax remaining after considering TDS, advance tax, and self-assessment tax already paid.
No, if all taxes are already paid on time and there is no tax due, then no 234A interest is applicable, even if the ITR is filed late.