LTCG tax late payment interest

Since you sold share in Nov 24 so exemption for LTCG is 125000 

In this case after reducing exemption amount from LTCG , on balance amount tax rate is 12.5%

In this case interest u/s 234A, 234B, 234C will be applicable.

Additionally late fees us 234 F will be applicable since your total income is more than 500000 so late fees will be Rs. 5000

And if you do not file ITR upto 31/12/25, then u have to file ITR U which u can file upto 4 years from the date of end of relevant AY that is upto 31/3/2030

But you have to pay additional tax   in that case of ( tax + interest amount) that rates are as follows -

If filled upto 31/3/27 - 25 %

If filled upto 31/3/28 - 50%

If filled upto 31/3/29 - 60%

If filled upto 31/3/30 - 70%

Thanks and regards

CA Abhishek khandelwal 

In case of any other query u can reach me out.

Thanks Abhishek, thats really helpful. In case if i am not able to file by Dec 31st of 2025 and If I file ITR sometime between Jan to March 31st of 2026 , Do I have to pay 25% extra on the total tax&interest amount? or that 25% extra is only from April 1st of 2026?

Yes if u file ITR after 31/12/25 u have to pay additional tax i.e. 25 % of tax + interest..till  31/3/27

In short from 1/1/26 to 31/3/27 u have to pay 25 % additional tax