Belated Return: Filing Belated ITR under Section 139(4)

Belated Return: Filing Belated ITR under Section 139(4). When a taxpayer misses the deadline for filing their Income Tax Return (ITR), it does not mean that the opportunity to file is lost. The Income Tax Act provides an additional chance to file the return after the due date under Section 139(4). This type of return is referred to as a Belated Return. Though it is always advisable to file your ITR before the due date to avoid penalties, taxpayers should also be aware of the legal provision available for filing belated returns.
What is a Belated Return?
A belated return is an Income Tax Return filed after the expiry of the original due date specified under Section 139(1). For the Financial Year 2024-25 (Assessment Year 2025-26), the original due date for filing ITR is 15th September 2025. However, if a taxpayer fails to file their return by this date, they can still file it as a belated return under Section 139(4). The last date to file such a return is 31st December 2025, unless extended by the government.
This provision ensures that taxpayers are not permanently penalised for missing the initial deadline and still have an opportunity to comply with tax filing obligations. While filing late has consequences, it is better than not filing at all, which may attract higher penalties and legal actions.
Due Dates to Remember
For the Assessment Year 2025-26, the original due date is 15th September 2025. If you miss this deadline, you can file a belated return by 31st December 2025. It is essential to keep track of these dates to avoid additional penalties and complications with your tax compliance.
If you also fail to file a belated return by the due date of 31st December, there is a provision to file an Updated Return (ITR-U) under Section 139(8A), subject to certain conditions. This can be a useful remedy in genuine cases of oversight.
Filing ITR for Previous Years
If you missed filing your ITR for the previous year within the due date, you can still file a belated return for that year under Section 139(4) before the 31st December of the relevant Assessment Year. For example, for the Assessment Year 2025-26, the belated return can be filed up to 31st December 2025. However, if this date is also missed, the taxpayer loses the right to file the return voluntarily and must seek condonation of delay from the Income Tax Department to avoid penalties and non-compliance.
Drawbacks of Filing Belated Return
Filing a belated return may allow you to fulfil your filing obligation, but it does come with certain disadvantages. These include:
Interest Under Sections 234A, 234B, and 234C
When you file a belated return, you may have to pay interest on tax due under Sections 234A (for late filing), 234B (for shortfall in advance tax), and 234C (for deferment of advance tax). This interest increases your overall tax liability.
Late Fee Under Section 234F
A late fee is imposed for filing returns after the due date:

If your Gross Total Income is up to Rs. 5 lakh, the penalty is Rs. 1,000.

If your income exceeds Rs. 5 lakh, the penalty increases to Rs. 5,000. This penalty must be paid at the time of filing the belated return.

Loss of Carry Forward of Losses
If you have incurred business or capital losses, filing a belated return will restrict you from carrying forward such losses to subsequent years for set-off. However, loss from house property is an exception and can still be carried forward even with a belated return.
Deductions and Exemptions Disallowed
Certain deductions and exemptions under the Income Tax Act will not be allowed if you file a belated return. These include deductions under sections 10A, 10B, 80-IA, 80-IB, 80-IC, 80-ID, and 80-IE. Taxpayers aiming to benefit from these sections must ensure that the return is filed within the original deadline.
Risk of Receiving Notices
Delayed filing increases the chances of receiving notices from the Income Tax Department. These notices can be time-consuming to handle and may lead to further scrutiny of your financial affairs.
How to File a Belated Return?
A belated return under Section 139(4) can be filed using either online or offline methods through the Income Tax Department’s portal or approved platforms.
Online Method
Step 1: Log in to your e-filing account on the Income Tax portal.
Step 2: Click on 'e-File' > 'Income Tax Returns' > 'File Income Tax Return'.
Step 3: Select the applicable Assessment Year (e.g., 2025-26).
Step 4: Choose 'Online' as the mode of filing.
Step 5: Click 'Start New Filing' and proceed.
Step 6: Select your filing status (individual, HUF, company, etc.).
Step 7: Choose the relevant ITR form (e.g., ITR-1, ITR-2).
Step 8: Check and confirm your personal details in the 'Personal Information' section.
Step 9: In the filing section, select 139(4) to indicate that you are filing a belated return.
Step 10: Enter your income details, deductions, tax payments, and complete the return. Pay the tax dues and submit.
Offline Method
Download the ITR Offline Utility from the Income Tax portal. Prepare your return using this utility, generate the JSON file, and upload it through your e-filing account. Once uploaded, proceed with verification using Aadhaar OTP, EVC, or other accepted methods.
Missed Filing? Try Condonation of Delay
If you miss both the original due date and the belated return deadline, you can file a request for condonation of delay. This request must be addressed to the Income Tax Commissioner or the designated authority.
The officer may allow your return to be filed under certain conditions:

The claim in the return is genuine and correct.

The delay occurred due to genuine hardship.

A refund is due to you because of excess TDS, advance tax, or self-assessment tax.

The tax is not assessable in the hands of another person.

Approval of this request depends on the merit of the case and the justification provided by the taxpayer.
What If You’ve Paid Tax But Missed Filing?
There are many cases where taxpayers have already paid their taxes (via TDS, Advance Tax, or Self-assessment Tax) but forget to file their ITR. In such cases, even though tax is paid, non-filing of the return can lead to notice under Section 271F and a possible penalty of up to Rs. 5,000. The officer may waive the penalty if the explanation provided is satisfactory and based on genuine grounds.
Consequences of Not Filing ITR at All
If you fail to file your ITR even after the belated return deadline:

The department may issue notices and summons under various sections of the Income Tax Act.

A penalty may be imposed.

In extreme cases, the taxpayer may face prosecution and imprisonment ranging from three months to seven years, along with fines.

What to Do If You Receive a Late Filing Notice?
If you receive a notice for non-filing or late filing:

Read the notice carefully to understand the issue.

Collect documents like your earlier ITRs, Form 16, Form 26AS, TDS certificates, bank statements, and investment proofs.

Check the deadline to respond to the notice.

Submit a reply along with the necessary documents through the Income Tax portal.

Keep an acknowledgment of your submission for future reference.

Conclusion
Section 139(4) of the Income Tax Act provides a second chance for taxpayers to comply with their return filing obligations by filing a belated return. While it comes with interest and penalties, it still saves taxpayers from more severe consequences like prosecution. It is better to file late than not to file at all. However, it is always advisable to meet the original deadlines to avail of all benefits and avoid complications. If you have missed filing your return for the Financial Year 2024-25, ensure that you file the belated return under Section 139(4) on or before 31st December 2025.
If needed, take Compliance Calendar LLP help to prepare your response and avoid errors. To connect with the expert, you can mail at info@ccoffice.in or Call/Whatsapp at +91 9988424211.
FAQs
Q1. What is Section 139(4) of the Income Tax Act?
Ans. Section 139(4) of the Income Tax Act allows taxpayers to file a belated return if they missed the original due date specified under Section 139(1). This return can be filed before 31st December of the relevant assessment year. However, filing under this section may attract interest, late fees, and restriction on certain deductions and carry forward of losses.
Q2. What is the last date to file a belated return for FY 2024-25?
Ans. For the Financial Year 2024-25 (Assessment Year 2025-26), the last date to file a belated return under Section 139(4) is 31st December 2025, unless extended by the Income Tax Department. If this deadline is missed, the taxpayer may have to file an updated return under Section 139(8A), if eligible.
Q3. What are the penalties for filing a belated return?
Ans. A belated return filed under Section 139(4) attracts a late fee under Section 234F. If the taxpayer’s total income exceeds Rs.5 lakhs, a late fee of Rs.5,000 is applicable. If the income is up to Rs.5 lakhs, the fee is reduced to Rs.1,000. In addition, interest under Sections 234A, 234B, and 234C may also be levied on the tax payable.
Q4. Can I carry forward losses if I file a belated return?
Ans. If you file your return after the due date under Section 139(4), you cannot carry forward business or capital losses. However, losses from house property can still be carried forward even if the return is filed late. This is one of the major drawbacks of belated return filing.
Q5. Is it mandatory to file a return if tax is already paid through TDS or advance tax?
Ans. Yes, even if the tax is already paid through TDS, advance tax, or self-assessment tax, it is mandatory to file the ITR. Not filing the return can attract penalties under Section 271F and may result in notices or legal action by the department.
Q6. Can I revise a belated return?
Ans. Yes, a belated return filed under Section 139(4) can be revised under Section 139(5) before the end of the assessment year or completion of assessment, whichever is earlier. However, it is recommended to file the return accurately to avoid the need for revision.
Q7. What happens if I miss the deadline for both original and belated return filing?
Ans. If you miss both the original and belated return deadlines, you can file an updated return (ITR-U) under Section 139(8A) within two years from the end of the relevant assessment year, subject to conditions. Alternatively, in genuine cases, you may apply for condonation of delay to the Income Tax Commissioner, especially if a refund is due or tax has been paid.

When a taxpayer misses the deadline for filing their Income Tax Return (ITR), it does not mean that the opportunity to file is lost. The Income Tax Act provides an additional chance to file the return after the due date under Section 139(4). This type of return is referred to as a Belated Return. Though it is always advisable to file your ITR before the due date to avoid penalties, taxpayers should also be aware of the legal provision available for filing belated returns.

What is a Belated Return?

A belated return is an Income Tax Return filed after the expiry of the original due date specified under Section 139(1). For the Financial Year 2024-25 (Assessment Year 2025-26), the original due date for filing ITR is 15th September 2025. However, if a taxpayer fails to file their return by this date, they can still file it as a belated return under Section 139(4). The last date to file such a return is 31st December 2025, unless extended by the government.

This provision ensures that taxpayers are not permanently penalised for missing the initial deadline and still have an opportunity to comply with tax filing obligations. While filing late has consequences, it is better than not filing at all, which may attract higher penalties and legal actions.

Due Dates to Remember

For the Assessment Year 2025-26, the original due date is 15th September 2025. If you miss this deadline, you can file a belated return by 31st December 2025. It is essential to keep track of these dates to avoid additional penalties and complications with your tax compliance.

If you also fail to file a belated return by the due date of 31st December, there is a provision to file an Updated Return (ITR-U) under Section 139(8A), subject to certain conditions. This can be a useful remedy in genuine cases of oversight.

Filing ITR for Previous Years

If you missed filing your ITR for the previous year within the due date, you can still file a belated return for that year under Section 139(4) before the 31st December of the relevant Assessment Year. For example, for the Assessment Year 2025-26, the belated return can be filed up to 31st December 2025. However, if this date is also missed, the taxpayer loses the right to file the return voluntarily and must seek condonation of delay from the Income Tax Department to avoid penalties and non-compliance.

Drawbacks of Filing Belated Return

Filing a belated return may allow you to fulfil your filing obligation, but it does come with certain disadvantages. These include:

Interest Under Sections 234A, 234B, and 234C

When you file a belated return, you may have to pay interest on tax due under Sections 234A (for late filing), 234B (for shortfall in advance tax), and 234C (for deferment of advance tax). This interest increases your overall tax liability.

Late Fee Under Section 234F

A late fee is imposed for filing returns after the due date:

If your Gross Total Income is up to Rs. 5 lakh, the penalty is Rs. 1,000.
If your income exceeds Rs. 5 lakh, the penalty increases to Rs. 5,000. This penalty must be paid at the time of filing the belated return.

Loss of Carry Forward of Losses

If you have incurred business or capital losses, filing a belated return will restrict you from carrying forward such losses to subsequent years for set-off. However, loss from house property is an exception and can still be carried forward even with a belated return.

Deductions and Exemptions Disallowed

Certain deductions and exemptions under the Income Tax Act will not be allowed if you file a belated return. These include deductions under sections 10A, 10B, 80-IA, 80-IB, 80-IC, 80-ID, and 80-IE. Taxpayers aiming to benefit from these sections must ensure that the return is filed within the original deadline.

Risk of Receiving Notices

Delayed filing increases the chances of receiving notices from the Income Tax Department. These notices can be time-consuming to handle and may lead to further scrutiny of your financial affairs.

How to File a Belated Return?

A belated return under Section 139(4) can be filed using either online or offline methods through the Income Tax Department’s portal or approved platforms.

Online Method

Step 1: Log in to your e-filing account on the Income Tax portal.

Step 2: Click on 'e-File' > 'Income Tax Returns' > 'File Income Tax Return'.

Step 3: Select the applicable Assessment Year (e.g., 2025-26).

Step 4: Choose 'Online' as the mode of filing.

Step 5: Click 'Start New Filing' and proceed.

Step 6: Select your filing status (individual, HUF, company, etc.).

Step 7: Choose the relevant ITR form (e.g., ITR-1, ITR-2).

Step 8: Check and confirm your personal details in the 'Personal Information' section.

Step 9: In the filing section, select 139(4) to indicate that you are filing a belated return.

Step 10: Enter your income details, deductions, tax payments, and complete the return. Pay the tax dues and submit.

Offline Method

Download the ITR Offline Utility from the Income Tax portal. Prepare your return using this utility, generate the JSON file, and upload it through your e-filing account. Once uploaded, proceed with verification using Aadhaar OTP, EVC, or other accepted methods.

Missed Filing? Try Condonation of Delay

If you miss both the original due date and the belated return deadline, you can file a request for condonation of delay. This request must be addressed to the Income Tax Commissioner or the designated authority.

The officer may allow your return to be filed under certain conditions:

The claim in the return is genuine and correct.
The delay occurred due to genuine hardship.
A refund is due to you because of excess TDS, advance tax, or self-assessment tax.
The tax is not assessable in the hands of another person.

Approval of this request depends on the merit of the case and the justification provided by the taxpayer.

What If You’ve Paid Tax But Missed Filing?

There are many cases where taxpayers have already paid their taxes (via TDS, Advance Tax, or Self-assessment Tax) but forget to file their ITR. In such cases, even though tax is paid, non-filing of the return can lead to notice under Section 271F and a possible penalty of up to Rs. 5,000. The officer may waive the penalty if the explanation provided is satisfactory and based on genuine grounds.

Consequences of Not Filing ITR at All

If you fail to file your ITR even after the belated return deadline:

The department may issue notices and summons under various sections of the Income Tax Act.
A penalty may be imposed.
In extreme cases, the taxpayer may face prosecution and imprisonment ranging from three months to seven years, along with fines.

What to Do If You Receive a Late Filing Notice?

If you receive a notice for non-filing or late filing:

Read the notice carefully to understand the issue.
Collect documents like your earlier ITRs, Form 16, Form 26AS, TDS certificates, bank statements, and investment proofs.
Check the deadline to respond to the notice.
Submit a reply along with the necessary documents through the Income Tax portal.
Keep an acknowledgment of your submission for future reference.

Conclusion

Section 139(4) of the Income Tax Act provides a second chance for taxpayers to comply with their return filing obligations by filing a belated return. While it comes with interest and penalties, it still saves taxpayers from more severe consequences like prosecution. It is better to file late than not to file at all. However, it is always advisable to meet the original deadlines to avail of all benefits and avoid complications. If you have missed filing your return for the Financial Year 2024-25, ensure that you file the belated return under Section 139(4) on or before 31st December 2025.

If needed, take Compliance Calendar LLP help to prepare your response and avoid errors. To connect with the expert, you can mail at info@ccoffice.in or Call/Whatsapp at +91 9988424211.

FAQs

Q1. What is Section 139(4) of the Income Tax Act?

Ans. Section 139(4) of the Income Tax Act allows taxpayers to file a belated return if they missed the original due date specified under Section 139(1). This return can be filed before 31st December of the relevant assessment year. However, filing under this section may attract interest, late fees, and restriction on certain deductions and carry forward of losses.

Q2. What is the last date to file a belated return for FY 2024-25?

Ans. For the Financial Year 2024-25 (Assessment Year 2025-26), the last date to file a belated return under Section 139(4) is 31st December 2025, unless extended by the Income Tax Department. If this deadline is missed, the taxpayer may have to file an updated return under Section 139(8A), if eligible.

Q3. What are the penalties for filing a belated return?

Ans. A belated return filed under Section 139(4) attracts a late fee under Section 234F. If the taxpayer’s total income exceeds Rs.5 lakhs, a late fee of Rs.5,000 is applicable. If the income is up to Rs.5 lakhs, the fee is reduced to Rs.1,000. In addition, interest under Sections 234A, 234B, and 234C may also be levied on the tax payable.

Q4. Can I carry forward losses if I file a belated return?

Ans. If you file your return after the due date under Section 139(4), you cannot carry forward business or capital losses. However, losses from house property can still be carried forward even if the return is filed late. This is one of the major drawbacks of belated return filing.

Q5. Is it mandatory to file a return if tax is already paid through TDS or advance tax?

Ans. Yes, even if the tax is already paid through TDS, advance tax, or self-assessment tax, it is mandatory to file the ITR. Not filing the return can attract penalties under Section 271F and may result in notices or legal action by the department.

Q6. Can I revise a belated return?

Ans. Yes, a belated return filed under Section 139(4) can be revised under Section 139(5) before the end of the assessment year or completion of assessment, whichever is earlier. However, it is recommended to file the return accurately to avoid the need for revision.

Q7. What happens if I miss the deadline for both original and belated return filing?

Ans. If you miss both the original and belated return deadlines, you can file an updated return (ITR-U) under Section 139(8A) within two years from the end of the relevant assessment year, subject to conditions. Alternatively, in genuine cases, you may apply for condonation of delay to the Income Tax Commissioner, especially if a refund is due or tax has been paid.