Income Tax Return Filing FY 2024-25: Know the last date, penalty for late filing, and belated ITR process

Delaying beyond the revised ITR filing due date may result in penalties and interest charges.

What is the new extended last date for ITR Filing FY 2024-25 (AY 2025-26)?

The deadline for filing ITRs, which was originally set for 31 July 2025, has been extended to 15 September 2025.

Income Tax Filing revised last date for all categories of taxpayers for FY 2024-25 (AY 2025-26):

Belated ITR Filing FY 2024-25 (AY 2025-26): Date, Penalty, Filing Process

A belated Income Tax Return (ITR) can be filed if a taxpayer misses the due date for submitting the original return under Section 139(1).

Such a return can still be submitted and revised only by Wednesday, 31st December 2025; however, it will incur several penalties.

• One will be liable to pay interest at the rate of 1% each month or part month on the unpaid tax amount under Section 234A.
• Additionally, under Section 234F, they’ll be charged a late fee of Rs. 5,000 if the total income exceeds Rs. 5 lakh and Rs. 1,000 if the overall income falls below Rs. 5 lakh.
• Furthermore, it will result in the loss of certain benefits, such as carrying forward capital and business losses, deductions under 10A, 10B, 80-1A, 80-IB, 80-IC, 80-ID and 80-IE.

Here is a step-by-step guide on how to file a belated income tax return online:

Step 1: Log in to your account on the e-filing portal.

Step 2: Click on ‘e-File’. Select ‘Income Tax Returns‘ and then ‘File Income Tax Return‘.

Step 3: Choose the relevant assessment year.

Step 4: If you select the mode of filing as ‘Online’, click the ‘Start new filing’ button.

Step 5: Choose the applicable status and relevant ITR form

Step 6: Click on the ‘Personal Information’ section and verify that all your personal details are correct.

Step 7: Scroll down to the filing section and select 139(4).

Step 8: Enter all your income details under various source heads and proceed to make the tax payment.

As the deadline for ITR FY 2024-25 approaches, ‘income tax return due date’ is a rising keyword on Google Search Trends today, on September 11, 2025. (Screenshot)