ITR Late Fee & Interest Calculator (AY 2026-27)

Missed the ITR due date for FY 2025-26 (AY 2026-27)? Enter your dates and figures to see the late filing fee under Section 234F and interest under Section 234A. A belated return can be filed up to 31 December 2026, unless the date is extended.

Your Details

Due date that applied to you

Date you filed / will file

Total income (₹)

Tax still unpaid (₹) (after TDS, TCS, advance tax)

Were you required to file a return?

Basis: Section 234F fee of ₹5,000 (₹1,000 where total income is up to ₹5 lakh; nil if you were not required to file). Section 234A interest at 1% per month or part of a month on unpaid tax, rounded down to the nearest ₹100, from the day after the due date to the filing date. Interest under Sections 234B and 234C (advance tax) is not included. Indicative only — the e-filing portal’s computation prevails; talk to us for an exact working.

What else changes when you file late

Old regime: taxpayers without business income generally cannot choose the old regime in a belated return.
Losses: most losses (other than house property loss) cannot be carried forward from a belated return.
Refunds: any refund is issued only after the return is processed, so filing late also delays your money.
After 31 December 2026: a belated return is no longer possible; an updated return (ITR-U) may be filed within the permitted period, with additional tax.

See our ITR filing guide for AY 2026-27 for forms, documents and the filing steps.

Frequently Asked Questions

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

Under Section 234F, the fee is ₹5,000 if the return is filed after the due date, reduced to ₹1,000 where total income does not exceed ₹5 lakh. No fee applies if you were not required to file a return at all.

What is the last date to file a belated return for AY 2026-27?

31 December 2026, unless the date is extended. After that, a belated return can no longer be filed; an updated return (ITR-U) may be possible within the permitted period, with additional tax.

Is interest charged in addition to the late fee?

Yes, if tax remains unpaid. Interest under Section 234A is 1% per month or part of a month on the unpaid tax, from the day after the due date until you file. Interest under Sections 234B and 234C for advance tax shortfalls may apply separately.

Can I choose the old tax regime in a belated return?

Generally not, if you have no business income: the old regime has to be chosen in a return filed by the due date, so a belated return is taxed under the new (default) regime.