Missed July ITR Deadline? Here’s How to File Belated Returns:

Taxpayers still have time to file their ITR for FY 2024-25, but missing the final deadline could lead to penalties, interest, and loss of benefits.

Belated Return: Last Chance to File After Deadline

Vanshika verma

Sep 11, 2025

Last update on Sep 11, 2025

Missed July ITR Deadline? Here’s How to File Belated Returns The deadline for filing Income Tax Returns (ITR) for FY 2024-25 (AY 2025–26) is fast approaching, and with no further extension expected, tax professionals are advised to utilize the remaining days and to ensure timely and correct ITR submissions.

What is the New Extended ITR?

The deadline for filing ITR is scheduled for September 15, 2025 however previously it was July 31, 2025. To avoid fines and other consequences, taxpayers should ensure timely filing before the final deadline.

Belated ITR Filing FY 2024-25 (AY 2025-26)

If a taxpayer misses filing ITR on the original return, then he/she can still file a belated Income Tax Return (ITR). The belated return can only be submitted till December 31, 2025. However, this comes with penalties and consequences.

Penalties and Consequences

If a taxpayer fails to file an ITR, then he/she is required to pay a late filing fee of Rs 5,000. But taxpayers whose taxable income does not exceed Rs 5 lakh have to pay a penalty of Rs 1,000. Under Section 234A a penal interest will also be levied. This is levied if an individual pays his/her self-assessment tax dues after September 15, 2025. Apart from penalties, late filing has other consequences:

The penal interest under section 234A/B/C is 1% per month.
Delayed processing of any refunds due to you
Increased scrutiny from tax authorities
Loss of the right to carry forward certain losses to future years under 10A, 10b, 80-1A, 80-1B, 80-1D and 80-1E.

How to file a Belated ITR?

Following is a step-by-step guide on how to file a belated ITR online: Step 1: On the official Income Tax e-filing portal, log in to your account. Step 2: Click on ‘e-File’. Select ‘Income Tax Returns‘ and then ‘File Income Tax Return‘. Step 3: Select the relevant assessment year accordingly. Step 4: Then click the ‘Start new filing’ button. Step 5: Select the applicable status and relevant ITR form. Step 6: Visit the Personal Information section and verify your information. Step 7: Scroll down to the filing section and choose 139(4).

Important Dates

Category of Taxpayer	Due date	Day
Individual / HUF / AOP / BOI (books of accounts not required to be audited)	15th September 2025	Monday
Businesses (requiring an audit)	31st October 2025	Friday
Businesses requiring transfer pricing reports (international/specified domestic transactions)	30th November 2025	Sunday
Revised return	31st December 2025	Wednesday
Belated/late return	31st December 2025	Wednesday
Updated return	31st March 2030	Sunday

About Author

Vanshika verma

Content Writer

Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.