Deadline to file Belated ITR will be over in a few hours: Here is a guide on how to file it

Kolkata: Belated ITR or Income Tax Return is a provision for those who would miss the earlier deadlines for filing income tax. Usually the last date for filing Income Tax Returns is July 31 of every year. For example, if one intends to file the tax returns for FY25, the last date would be July 31, 2025. However, if an individual misses this deadline, he/she can file Belated ITR till Dec 31 of that year. But this deadline is sacrosanct and it applies to all categories of taxpayers and not only individuals or salary earners. Usually the last date for filing ITR for different categories of taxpayers is different. However, for all categories of taxpayers Dec 31 is the last date for filing Belated ITR.

Today, Dec 31 is that ultimate deadline. If you have somehow missed the deadline of filing ITR before the due date of September 16, which was an extended deadline this year due to some technical glitches, you can file your ITR by today. It consists of spending some time at your computer and need not run around. However, you must pay a penalty for filing Belated ITR w=the amount of which will vary between Rs 1,000 and Rs 5,000 depending on your annual income.

Section 139(4) of the Income Tax Act 1961 lays down the provision for Belated ITR. Let's have a look at the steps that one should follow to file Belated ITR online.

STEP ONE: You have to access your account on the Income Tax e-filing portal

STEP TWO: Click on ‘e-File’ and ‘Income Tax Returns’

STEP THREE: Select ‘File Income Tax Return’

STEP FOUR: Select the relevant Assessment Year (2025-26 has to be selected for which the belated return is to be filed)

STEP FIVE: Click on the ‘Start new filing’ button

STEP SIX: Select the status which is applicable

STEP SEVEN: Select appropriate ITR form

STEP EIGHT: Click ‘Personal Information’ section and ensure all personal information are correct.

STEP NINE: Scroll down to filing section to select 139(4)

STEP TEN: Fill in all your income details under various heads; don't claim any false deductions

STEP ELEVEN: Make the payment

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What none should forget is that the Dec 31 deadline is final and cannot be altered under any circumstances. If this deadline expires without the ITR being filed, a taxpayer will likely get a notice from the Income Tax Department for missing the deadline. In that case one has to file an Updated Return (ITR-U) under Section 139(8A), which sets out very specific conditions. The provision for Updated Return allows taxpayers to rectify any omission or report unreported income within four years from the end of the relevant Assessment Year. Therefore, Dec 31 represents the very last chance of filing a Belated ITR.