While the last date to file an income tax return ended on 16 September, a taxpayer can still file their belated income tax return (ITR) before 31 December 2025.

Being able to file a belated return is an important provision for taxpayers since it would prevent them from incurring any penalty or fine for not clearing their tax liability.

But since you would be filing way past the deadline, you would be liable to pay a late filing fee and interest.

For the uninitiated, if a taxpayer fails to include certain information or makes a mistake in their income tax return, they are permitted to correct the same by filing a revised return. This applies to an error or omission of any kind – intentional or unintentional.

A tax return is referred to as a ‘belated return’ when it is filed after the end of the original due date mentioned under section 139(1).

Here are more details about filing a belated return:

Which income tax return can be filed as a belated return?

Only a return filed under section 139(1) or a belated return filed under section 139(4) can be revised. A return of income filed pursuant to notice issued under section 142(1) cannot be revised under section 139(5).

What is the last date to file a revised ITR?

A return can be revised at any time up to three months before the end of the relevant assessment year (i.e., until 31 December of the relevant assessment year) or before the completion of the assessment, whichever is earlier.

What are the disadvantages of filing ITR after the deadline?

There are certain benefits available to taxpayers only if they file the income tax return on or before the original due date. (16 September for AY 2025-26). While taxpayers tend to lose these benefits, the late filing fee under section 234F and interest under section 234A are also recovered from the assessee for filing a belated return.

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