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Late ITR Filing Fee Calculator

Work out the fee for filing your income-tax return after the due date — section 234F (or section 428 under the Income-tax Act 2025).

Switch calculator — current: Late ITR filing fee

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Still needed: your total income, the date the return was filed.

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For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.

Late ITR filing fee: how it works and FAQs

FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated

Law behind this calculator

How it works

The late fee for filing an income-tax return after the due date is ₹5,000, or ₹1,000 if total income is ₹5,00,000 or less, under section 234F (section 428 of the Income-tax Act 2025).

The late fee for filing an income-tax return after the due date is ₹5,000, or ₹1,000 if total income is ₹5,00,000 or less, under section 234F (section 428 of the Income-tax Act 2025). The due date is 31 July for individuals and non-audit cases, 31 October for audit cases and companies, and 30 November for transfer-pricing cases. Filing by the due date means no fee.

  1. The due date depends on who files: 31 July for individuals and non-audit cases, 31 October for audit cases and companies, and 30 November for transfer-pricing cases, in the year after the financial year (section 139(1), or section 263 of the 2025 Act).
  2. A return filed on or before the due date attracts no fee.
  3. A return filed after it attracts ₹1,000 if total income is ₹5,00,000 or less and ₹5,000 otherwise, under section 234F (section 428 of the 2025 Act).
  4. No fee applies if you were not required to file, for example when income is below the basic exemption limit and no other filing trigger applies.

Worked example

Anil pays a late filing fee of ₹5,000 under section 234F.

Anil, a salaried individual whose return needs no audit, has total income of ₹8,00,000 for FY 2025-26 and files his return on 25 September 2026.

  1. Due date for an individual, non-audit return: 31 Jul 2026.
  2. Return filed on 25 September 2026, after the due date.
  3. Total income is above ₹5,00,000, so the higher fee applies.
  4. Late filing fee under section 234F: ₹5,000.

Anil pays a late filing fee of ₹5,000 under section 234F.

Frequently asked questions

What is the late fee for filing ITR after the due date?

The late fee for filing ITR after the due date is ₹5,000 under section 234F, or ₹1,000 if your total income is ₹5,00,000 or less. For FY 2026-27, section 428 of the Income-tax Act 2025 sets the same amounts.

What is the due date for filing ITR?

The ITR due date is 31 July following the financial year for individuals and other non-audit cases, 31 October for audit cases and companies, and 30 November for transfer-pricing cases. For FY 2025-26, an individual's return is due by 31 July 2026.

Is there a late fee if my income is below ₹5 lakh?

Yes, but it is capped at ₹1,000 when total income is ₹5,00,000 or less. If your income is below the basic exemption limit and no other filing trigger applies, you are not required to file, so no fee applies.

Does the ITR late fee increase with each day of delay?

No. The fee is a flat ₹1,000 or ₹5,000, set by your total income, not by how many days late the return is filed.

What is the late fee under section 428 of the Income-tax Act 2025?

Section 428, the successor to section 234F, charges ₹1,000 if total income is ₹5,00,000 or less and ₹5,000 otherwise, and it applies from FY 2026-27. A return filed more than 9 months after the year-end attracts the same ₹1,000 or ₹5,000 fee.

Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.