Belated ITR Filing Deadline December 31, 2025:

Penalties, Process, and How to File Online in Delhi NCRAs of December 20, 2025, the clock is ticking for taxpayers who missed the original ITR filing deadline for Assessment Year (AY) 2025-26 (Financial Year 2024-25). The extended due date was September 16, 2025, for non-audit cases. However, you can still file a belated ITR under Section 139(4) of the Income Tax Act until December 31, 2025. Acting now is crucial to avoid severe consequences like potential notices, loss of refund claims after this date, and higher penalties.Filing a belated Income Tax Return comes with late fees and interest, but it’s better than not filing at all. Residents in Delhi NCR (including Noida, Gurgaon, Greater Noida, and surrounding areas) can easily file online via the Income Tax e-filing portal. This guide covers penalties, the step-by-step online filing process, consequences, and tips tailored for Delhi NCR taxpayers.Why File Belated ITR Before December 31, 2025?

• Avoid prosecution or higher penalties for non-filing.
• Claim eligible tax refunds (refunds are forfeited if not filed by this deadline).
• Carry forward certain losses (though some restrictions apply for belated filings).
• Maintain compliance for loans, visas, or financial transactions.

Penalties for Belated ITR Filing (AY 2025-26)Under Section 234F, a late filing fee applies:

• Rs. 5,000 if your total income exceeds Rs. 5 lakh.
• Rs. 1,000 if your total income is Rs. 5 lakh or less.

Additionally:

• Interest under Section 234A: 1% per month (or part thereof) on unpaid tax from the original due date until filing date.
• Interest under Sections 234B and 234C: For shortfalls in advance tax payments.

Other consequences:

• Inability to carry forward certain losses (e.g., business or capital losses).
• Delayed refunds and potential scrutiny notices.

Step-by-Step Guide: How to File Belated ITR OnlineFiling is straightforward on the official Income Tax e-filing portal (incometax.gov.in). Follow these steps:

1. Visit the Portal: Go to www.incometax.gov.in.
2. Login/Register: Use your PAN as User ID. Login with password or via Aadhaar OTP/net banking.
3. Select Filing Option: Dashboard → e-File → Income Tax Returns → File Income Tax Return.
4. Choose Details:
   
   • Assessment Year: AY 2025-26
   • Filing Type: Belated Return (under Section 139(4))
   • Mode: Online
5. Select ITR Form: Based on your income (e.g., ITR-1 for salaried up to Rs. 50 lakh, ITR-2 for capital gains, etc.).
6. Fill Details: Use pre-filled data (Form 16, 26AS, AIS). Enter income, deductions, and tax paid.
7. Pay Late Fee & Self-Assessment Tax: The portal auto-calculates Section 234F fee and any interest. Pay via net banking/UPI.
8. Validate & Submit: Preview, validate, and submit.
9. E-Verify: Complete within 30 days via Aadhaar OTP, EVC, or ITR-V (send signed copy to CPC Bengaluru if needed).

For Delhi NCR residents: Ensure bank details are pre-validated for faster refunds. Use local CA services if needed for complex cases like foreign income or crypto.Expert Help for Hassle-Free Belated ITR Filing in Delhi NCRFiling belated returns can be tricky due to calculations of fees, interest, and missed deductions. Avoid errors and notices by consulting experienced Chartered Accountants.At CA in Delhi NCR (led by Mr. Neeraj Bansal, CA, and Ms. Deepeeka Bansal, Advocate), we specialize in belated ITR filings, tax planning, and compliance for residents in Delhi, Noida, Gurgaon, and Bengaluru. We’ve helped thousands save on penalties and maximize refunds.Call us today at +91 97180 46555 or WhatsApp for a free consultation. Book an appointment online or email info@caindelhincr.in. Don’t wait—file before December 31, 2025!Frequently Asked Questions (FAQs)
1. What is the last date for belated ITR filing for AY 2025-26?December 31, 2025. After this, you cannot file a belated return, and refunds may be lost.
2. What is the late fee for filing belated ITR?
Rs. 5,000 (if income > Rs. 5 lakh) or Rs. 1,000 (if ≤ Rs. 5 lakh) under Section 234F.
3. Will I have to pay interest along with the late fee?
Yes, if tax is unpaid: 1% per month under Section 234A, plus possible 234B/234C for advance tax defaults.
4. Can I claim a tax refund in belated ITR?
Yes, if eligible, but file before December 31, 2025, to claim it.
5. What happens if I don’t file even belated ITR by December 31, 2025?
Potential notices, penalties up to 200% of tax due, prosecution in severe cases, and loss of refund/carry forward benefits.
6. Is belated ITR different from revised ITR?
Yes—belated is for missing the original deadline entirely; revised is for correcting an already-filed return (also due by December 31, 2025).
7. Can NRIs or Delhi NCR residents with foreign income file belated ITR?
Yes, but disclose foreign assets properly to avoid notices. Professional help is recommended.
8. How to file belated ITR online in Delhi NCR?
Follow the steps above on the e-filing portal. For assistance, contact local experts like us.
9. Can losses be carried forward in belated ITR?
Limited—house property losses yes, but business/capital gains losses often no.
10. Need help with belated ITR in Delhi NCR?
Contact CA Neeraj Bansal at +91 97180 46555 for expert guidance, error-free filing, and penalty minimization.File your belated ITR today—avoid last-minute rush and secure your compliance! For personalized tax services in Delhi NCR, reach out now.