ITR Filing Deadline for AY 2025‑26: Last Date & Late Fee Calculator Explained
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The due date for filing Income Tax Returns (ITR) for Assessment Year (AY) 2025‑26 has been a topic of interest — especially with the last-minute extension and the impact of late fees under Section 234F. Here’s your definitive online guide to deadlines, penalties, and even a simple late fee calculator you can use today.
ITR Filing Deadline for AY 2025‑26: Last Date & Late Fee Calculator Explained
📌 ITR Deadline & Who It Applies To
According to CBDT Circular No. 06/2025 issued on May 27, 2025, the ITR deadline for non-audit taxpayers (like salaried individuals, HUFs, pensioners, etc.) has been extended:
- Original Deadline: July 31, 2025
- New Extended Deadline: September 15, 2025
However, this only applies to individual and non-audit taxpayers. Other timelines:
| Taxpayer Type | Deadline |
|---|---|
| Audit-required (business/professional) | October 31, 2025 www.ndtv.com |
| Intl/domestic transactions (sec. 92E) | November 30, 2025 |
| Belated / Revised ITR | December 31, 2025 |
⏳ Section 234F Late Fee: What You Need to Know
If you miss the extended deadline of September 15, Section 234F kicks in:
- Income ≤ ₹5 Lakh & late by Sept 15 → Late fee = ₹1,000 www.ndtv.com+9www.bajajfinserv.in+9TaxBuddy.com+9
- Income > ₹5 Lakh & late by Sept 15 → Late fee = ₹5,000
- After Dec 31, 2025 (missed belated deadline) → Late fee up to ₹10,000 India Today+7TaxBuddy.com+7The Economic Times+7
ITR Filing Deadline for AY 2025‑26: Last Date & Late Fee Calculator Explained
📈 Section 234A Interest on Late Filing
- A 1% per month interest is also charged from the original due date (July 31) until the return is filed if there is any tax due unpaid X (formerly Twitter)+15Disytax+15TaxBuddy.com+15.
- File and pay any tax due before the extended deadline (September 15) to avoid both interest and penalty The Economic Times+1The Times of India+1.
🧮 Late Fee Calculator – DIY Guide
Here’s how to calculate your late fee and interest:
textCopyEdit1. Determine your total income (from ITR form).
2. Identify if ≤ ₹5 Lakh or > ₹5 Lakh.
3. Check filing date category:
- On/before Sept 15: Fee = ₹0 (if tax paid).
- After Sept 15, before Dec 31: Fee = ₹1,000 or ₹5,000.
- After Dec 31: Fee = ₹10,000 (if > ₹5 Lakh income).
4. For interest (234A):
Interest = 1% × (tax due) × (number of months late, starting Aug).
Example:
- Income: ₹8 Lakh, Tax paid by Sept 15 → No interest.
- Filed Nov 1 → Late fee = ₹5 000; no interest if tax was paid timely.
- Filed Jan 10, 2026 → Late fee = ₹10 000; interest applicable unless tax paid timely.
📝 Step-by-Step: File ITR on Time & Avoid Fees
- Check Your Category: Audit vs non-audit
- Gather Documents: PAN, Aadhaar, Form 16, 26AS, bank/interest/capital gains details
- Calculate Tax (inc. self-assessment tax)
- Pay Tax via Challan 280
- File ITR Online via incometax.gov.in choosing AY 2025‑26
- e-Verify Immediately
- Check 26AS post-filing
- File Before:
- Sept 15 (non-audit)
- Oct 31 (audit)
- Nov 30 (transfer pricing)
- Track refund/rejection in “My Account” tab
ITR Filing Deadline for AY 2025‑26: Last Date & Late Fee Calculator Explained
🚫 Consequences of Missing Deadlines
- Late Fee under Section 234F
- Interest on unpaid tax under Section 234A
- Loss of Loss Carry-forward benefits
- Delayed Refunds & processing
- Potential notices from the IT Dept
🛠️ Tools and Resources
- 234F Calculator: Try TaxSpanner’s tool to estimate fees TaxBuddy.comThe Economic Times+2ClearTax+2www.ndtv.com+2eFiletaxThe Times of India+6Tax Spanner+6www.bajajfinserv.in+6ClearTax+15www.ndtv.com+15Income Tax Department+15The Economic Times+4www.ndtv.com+4TaxBuddy.com+4Disytax+1The Times of India+1
- Official CBDT Circular with due dates Press Information Bureau
- Press Releases and Media Updates for live insights
💡 Tips: File Smart, File Early
- Don’t wait till September – file by August to avoid last-minute stress.
- Set reminders for your deadlines (Sept 15 / Oct 31 / Nov 30).
- Pay self-assessment tax early if applicable.
- Use pre-filled forms on the portal.
- Retain all receipts and proofs for future reference.
✅ Final Takeaways
- 🟢 Non-audit taxpayers: File ITR by September 15, 2025 — no late fee or interest if tax is paid.
- 🔴 After September 15: Late fee of ₹1,000 or ₹5,000 applies.
- 🔴 After December 31: Fee increases up to ₹10,000.
- ⚠️ Audit/TP Filers: Deadlines are October 31 (audit) and November 30 (international transactions).
- ✅ Use the calculator to avoid unpleasant surprises.
FAQs: ITR Filing Deadline AY 2025–26
1. What is the last date to file ITR for AY 2025–26?
The extended last date for non-audit individuals (like salaried or pensioners) is:
- September 15, 2025
For audit cases:
- October 31, 2025
For transfer pricing (international/domestic):
- November 30, 2025
2. Was the original due date different for AY 2025–26?
Yes. The original due date was July 31, 2025, but it was extended by the Income Tax Department to September 15, 2025 for non-audit taxpayers.
3. Is there a penalty for filing ITR after the deadline?
Yes. Under Section 234F, late filing attracts a penalty:
- ₹1,000 if income ≤ ₹5 lakh
- ₹5,000 if income > ₹5 lakh
- ₹10,000 if filed after December 31, 2025 (belated deadline)
4. How do I calculate late fees and interest on ITR?
Here’s a quick formula:
- Late Fee (234F): Based on total income and date of filing.
- Interest (234A): Interest=1%×Tax Due×Number of Months Late\text{Interest} = 1\% \times \text{Tax Due} \times \text{Number of Months Late}Interest=1%×Tax Due×Number of Months Late
5. What if I already paid the tax but file ITR late?
You’ll still be charged late fee (234F) based on income level, but you won’t have to pay interest if all tax dues were cleared before the original due date.
6. Can I still file ITR after the due date?
Yes, you can file a belated return up to December 31, 2025 with penalties. After this, filing is not possible unless a notice is issued by the IT Department.
7. What if I miss the belated return deadline too?
You cannot file your ITR after December 31 unless the IT Department allows you under a condonation request. You may face further scrutiny or penalties.
8. Can salaried employees get late fee waiver?
No. The late fee under Section 234F is mandatory even for salaried taxpayers. It applies uniformly based on income and filing date.
9. How can I avoid the penalty under Section 234F?
To avoid the penalty:
- File ITR before September 15, 2025
- Ensure full tax payment is made before filing
- e-verify your return on time
10. Where can I check my ITR status after filing?
Log in to the Income Tax e-filing portal → Go to “My Account” → Click “View Filed Returns” to check status, verification, or refund.
