Can you still file your ITR for AY 2026-27?
Yes. The original due dates for income earned in FY 2025-26 were 31 July 2026 if you have no business income and 31 August 2026 for non-audit business or professional income. If you missed yours, section 139(4) lets you file a belated return until 31 December 2026, or until your assessment is completed if that happens first.
Tax-audit cases have a later original date (extended by CBDT to 21 November 2026), so they are not belated yet. See our ITR filing 2026 guide for every due date this year.
What filing late costs
| Charge | Amount | Applies when |
|---|---|---|
| Late fee (section 234F) | ₹5,000 | Return filed after the due date |
| Late fee, small taxpayers | ₹1,000 | Total income up to ₹5 lakh |
| Interest (section 234A) | 1% a month | On tax still unpaid after the due date |
If your income is below the basic exemption limit and you are filing only to claim a refund, the late fee generally does not apply. Pay the fee and any tax due through e-Pay Tax on the portal before you submit the return, so it shows up in the return.
What you lose by filing late
The old tax regime
The choice of the old regime has to be made in a return filed by the original due date. A belated return is therefore taxed under the new regime. If you planned to claim large 80C, 80D, HRA or home-loan interest deductions, run the numbers before you file: our tax advisory team can tell you what the switch costs.
Carrying forward losses
Business losses and capital losses (for example, from shares or property) can be set off within the same year, but they cannot be carried forward to future years from a belated return. Losses from house property and unabsorbed depreciation are the exceptions.
Interest on your refund
Refund interest on a belated return runs from the date you file, not from 1 April. Every month you wait costs you interest the department would otherwise pay.
How to file a belated return
- Download your AIS and Form 26AS and match them with your Form 16, bank interest and capital-gains statements.
- Pay the late fee and any tax due through e-Pay Tax on incometax.gov.in.
- Log in, choose File Income Tax Return, select AY 2026-27 and the filing type 139(4) – Belated.
- Pick the right ITR form, check the pre-filled data, add the fee and tax challans, and submit.
- E-verify within 30 days with an Aadhaar OTP. An unverified return is treated as never filed.
If you miss 31 December too
After 31 December 2026 you cannot file a normal or belated return for AY 2026-27. The remaining option is an updated return (ITR-U), allowed within 48 months from the end of the assessment year. It comes with 25% to 70% additional tax depending on how late you are, and it cannot be used to claim a refund or report a loss. If you have already received a notice for the year, see what each income tax notice means.
Short on time? Send your documents on WhatsApp and we'll file your belated return, usually within one working day. ITR filing starts at ₹1,200.