ITR Late Fee Kitni Hai? 31 December 2026 Se Pehle Jaan Lein
Likha: Satish Agrawal, Practising Accountant · Agrasen and Sons, Burhar (Shahdol, MP) · Last updated: 26 September 2026
31 July nikal gayi, ITR abhi bhi pending hai, aur ab dar lag raha hai ki penalty kitni lagegi? Aap akele nahi hain.
Har saal lakhon log deadline miss karte hain, aur zyada tar ko pata hi nahi hota ki asli nuksan sirf late fee nahi, usse kahin zyada hai.
SEEDHA JAWAB
ITR late fee Section 234F ke under lagti hai. Total income ₹5 lakh se zyada hai to ₹5,000, aur ₹5 lakh tak hai to ₹1,000. FY 2025-26 (AY 2026-27) ki belated return 31 December 2026 tak file ho sakti hai. Tax baaki hai to upar se Section 234A me 1% per month interest bhi lagega.
Main roz aise clients se milta hoon jo late fee ke dar se return file hi nahi karte, aur isse nuksan aur badh jaata hai. Is guide me simple bhasha me samjhaunga ki aapko kitna lagega aur ab kya karna chahiye.
ITR Filing Last Date 2026: Kiski Deadline Kab Thi?
Pehle ek chhota sa term samajh lein. FY (Financial Year) woh saal hai jisme income kamayi, aur AY (Assessment Year) woh saal jisme uski return file hoti hai. FY 2025-26 ki income ki return AY 2026-27 me file ho rahi hai.
| Taxpayer | Original due date | Belated return last date |
|---|---|---|
| Salaried, pensioner (ITR-1, ITR-2), audit nahi | 31 July 2026 | 31 December 2026 |
| Business/profession, audit nahi (ITR-3, ITR-4) | 31 August 2026 | 31 December 2026 |
| Tax audit wale cases | 31 October 2026 | 31 December 2026 |
| Transfer pricing cases | 30 November 2026 | 31 December 2026 |
Is saal CBDT ne koi extension notify nahi kiya. Due date ke baad bhari gayi return ko belated return kehte hain (Section 139(4)). Iski last date 31 December 2026 hai, ya assessment complete hone se pehle, jo bhi pehle ho.
ITR Late Fee Kitni Lagti Hai? (Section 234F)
Late fee ek flat amount hai. Aap 1 din late hon ya 5 mahine, amount wahi rahega.
| Aapki total income | Late fee |
|---|---|
| Basic exemption limit tak (aur ITR bharna zaruri nahi) | Nil |
| ₹5 lakh tak | ₹1,000 |
| ₹5 lakh se zyada | ₹5,000 |
"Total income" matlab saari deductions ke baad bachi hui taxable income.
Kya income kam ho to bhi late fee lagegi?
Agar income basic exemption limit se kam hai, to aam taur par late fee nahi lagti. Yeh limit new regime me ₹4 lakh aur old regime me ₹2.5 lakh hai (60 saal se kam umar walon ke liye).
Lekin kuch cases me income kam hone par bhi ITR bharna zaruri hai, aur tab fee lag sakti hai. Jaise:
- Current account me saal bhar me ₹1 crore se zyada jama kiya ho
- Videsh yatra par ₹2 lakh se zyada kharch kiya ho
- Bijli ka bill saal me ₹1 lakh se zyada ho
- TDS/TCS ₹25,000 se zyada kata ho (senior citizen ke liye ₹50,000)
Tax zero hai, phir bhi ₹5,000 kyun?
Yeh sabse common confusion hai. Late fee tax par nahi, return late hone par lagti hai. New regime me ₹12 lakh tak ki income par Section 87A rebate se tax zero ho jaata hai. Rebate matlab sarkar ki taraf se tax me seedhi chhoot.
Par agar aapki total income ₹5 lakh se upar hai aur return late hui, to ₹5,000 fee lagegi, chahe tax zero ho. Neeche Example 1 me yahi dikhaya hai.
Late Fee Ke Alawa Aur Kya Nuksan Hota Hai?
ITR Late Fee Calculation: 2 Real-Life Examples
Example 1: Rahul, ₹8 lakh salary — tax zero, phir bhi fee
Rahul Shahdol me private job karte hain. FY 2025-26 me salary ₹8 lakh, koi aur income nahi, new regime. 31 July miss ho gayi, return 10 October 2026 ko file ki.
| Detail | Amount |
|---|---|
| Salary | ₹8,00,000 |
| Standard deduction (new regime) | – ₹75,000 |
| Taxable income | ₹7,25,000 |
| Tax (₹4 lakh se ₹7.25 lakh par 5%) | ₹16,250 |
| Section 87A rebate | – ₹16,250 |
| Tax payable | ₹0 |
| 234A interest | ₹0 |
| 234F late fee | ₹5,000 |
Tax zero hai, fir bhi ₹5,000 dene padenge, kyunki total income ₹5 lakh se zyada hai. Agar Rahul ki taxable income ₹4.8 lakh hoti, to fee ₹1,000 lagti.
Example 2: Sunita ji, kapde ki dukaan — ₹16 lakh income
Sunita ji ki Burhar me kapde ki dukaan hai. Audit nahi hota, isliye due date 31 August 2026 thi. Return 15 December 2026 ko belated file hui. Income ₹16 lakh, new regime.
| Detail | Amount |
|---|---|
| Business income | ₹16,00,000 |
| Tax: ₹4–8 lakh @ 5% | ₹20,000 |
| Tax: ₹8–12 lakh @ 10% | ₹40,000 |
| Tax: ₹12–16 lakh @ 15% | ₹60,000 |
| Health & education cess @ 4% | ₹4,800 |
| Total tax | ₹1,24,800 |
| Advance tax already bhara | – ₹1,15,000 |
| Baaki tax | ₹9,800 |
| 234A: ₹9,800 × 1% × 4 mahine (Sep–Dec) | ₹392 |
| 234F late fee | ₹5,000 |
| Late hone ka extra kharch | ₹5,392 |
Sunita ji ne 90% se zyada advance tax bhar diya tha, isliye Section 234B interest nahi laga. Installments me kami hoti to 234C alag se lagta. Aur agar is saal business me loss hota, to late filing ki wajah se woh loss agle saal ke profit se set off nahi ho paata.
Time Par Filing vs Late Filing: Ek Nazar Me
| Point | Due date tak file | Belated (31 Dec 2026 tak) |
|---|---|---|
| 234F late fee | Nil | ₹1,000 / ₹5,000 |
| 234A interest (tax baaki ho to) | Nil, agar tax bhar diya | 1% per month |
| Old regime chun sakte hain? | Haan | Nahi (salaried/non-business) |
| Business/capital loss carry forward | Haan | Nahi |
| Refund par interest kab se | 1 April 2026 se | Filing date se |
| Baad me revise kar sakte hain? | Haan | Haan |
31 December 2026 Ke Baad Kya Karein?
31 December ke baad belated return ka rasta band ho jaata hai. Tab ye options bachte hain:
- ITR-U (Updated Return), Section 139(8A): AY khatam hone ke 48 mahine tak file ho sakti hai, lekin 25% se 70% tak extra tax dena padta hai. Refund claim karne ya loss dikhane ke liye ITR-U nahi bhar sakte.
- Refund fansa ho to: Section 119(2)(b) me delay maaf karne (condonation) ki request de sakte hain. Yeh case-to-case approve hoti hai.
- Galti sudharni ho to (revised return): AY 2026-27 ke liye revised return 31 March 2027 tak file ho sakti hai. 31 December ke baad revise karne par Section 234I me ₹1,000 / ₹5,000 fee lagegi.
ITR Late Fee Kaise Bharein? (Step-by-Step)
- incometax.gov.in par login karein → e-File → e-Pay Tax.
- "Income Tax" chunein, AY 2026-27, payment type Self-Assessment Tax (300).
- Late fee ka amount "Fee" wale column me daalein.
- Net banking, UPI ya debit card se pay karein aur challan (CIN number) save kar lein.
- ITR ke "Tax Paid" schedule me challan details bharein.
- Return submit karke 30 din ke andar e-verify karein.
Log Kya Galti Karte Hain (Aur Kaise Bachein)
Bachein: Income ₹4 lakh se upar ho to return zarur bharein.
Bachein: Sahi head Self-Assessment Tax (300) hai.
Bachein: File karte hi Aadhaar OTP se verify kar dein.
Bachein: Jitna jaldi, utna sasta. Aaj hi documents jama karein.
Bachein: File karne se pehle AIS aur Form 26AS zarur milayein.
Bachein: Galat claim se demand notice aa sakta hai, isliye new regime me hi calculate karein.
Naya Income-tax Act, 2025: Kya Is Saal Fark Padega?
Naya Income-tax Act, 2025 1 April 2026 se laagu hua hai. Lekin FY 2025-26 (AY 2026-27) ki return purane Income-tax Act, 1961 ke hisaab se hi file ho rahi hai, isliye is article ke saare sections (234F, 234A, 139(4)) is saal ke liye sahi hain. Agle saal se "Assessment Year" ki jagah "Tax Year" shabd aayega aur section numbers badal jayenge. Uspar alag se article likhunga.
FAQs: Aksar Poochhe Jaane Wale Sawal
1. AY 2026-27 ke liye ITR late fee kitni hai?
Total income ₹5 lakh tak ho to ₹1,000, ₹5 lakh se zyada ho to ₹5,000. Yeh Section 234F ke under lagti hai.
2. Kya ₹5 lakh se kam income par late fee lagegi?
Haan, ₹1,000. Lekin income basic exemption limit (new regime me ₹4 lakh) se kam hai aur filing mandatory nahi hai, to fee nahi lagti.
3. Belated return ki last date kya hai?
AY 2026-27 ke liye 31 December 2026, ya assessment complete hone se pehle, jo bhi pehle ho.
4. 31 December 2026 ke baad ITR kaise file karein?
Tax baaki hai to ITR-U bhar sakte hain, extra tax ke saath. Refund lena ho to Section 119(2)(b) me condonation request deni hogi.
5. Kya late fee refund me se adjust ho sakti hai?
Haan. Agar TDS se refund ban raha hai, to fee ITR calculation me refund se kat jaati hai. Refund kam ho to baaki fee challan se bharein.
6. Kya belated return ko revise kar sakte hain?
Haan. AY 2026-27 ke liye 31 March 2027 tak, lekin 31 December ke baad revise karne par Section 234I fee lagegi.
Yeh bhi padhein:
Conclusion: Late Hain, Par Der Nahi Hui
ITR late fee ₹1,000 ya ₹5,000 hai, lekin asli nuksan uske baad shuru hota hai: 234A interest, old regime ka option khatam, loss carry forward nahi, aur refund par kam interest. Achhi baat yeh hai ki 31 December 2026 tak abhi bhi belated return bhari ja sakti hai. Jitni jaldi file karenge, utna kam nuksan hoga.
📚 CA Daily Digest पर ये भी पढ़ें
Madad chahiye?
ITR pending hai, notice aaya hai, ya samajh nahi aa raha ki late fee kitni lagegi, to seedha baat karein.
Satish Agrawal, Practising Accountant
Agrasen and Sons, Burhar (Shahdol, MP)
Official sources: Income Tax e-filing portal · Salaried individuals guide AY 2026-27 · Updated Return (ITR-U)
Disclaimer: Yeh article general jaankari ke liye hai. Apne case ke hisaab se kisi professional se salah zarur lein.
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