15/09/2025
🧾 *ITR Late Filing Fee (Sec 234F) — AY 2025–26*
*What you pay if you miss the due date (15 Sep 2025 for most non-audit individual/HUF returns):* ⚠️
* ₹5,000 → when *total income* (as per return) *exceeds `₹5,00,000`* and you file *after the due date*.
* ₹1,000 → when *total income* *is `≤ ₹5,00,000`* and you file *after the due date*.
* `No 234F fee` → when you’re *not mandatorily required* to file u/s `139(1)` and you *voluntarily* file with income *below the basic exemption limit (Say- 2.5L/3L)*.
🗓️ *Key dates (AY 2025–26)*
* Due date (extended): `15 Sep 2025` (most non-audit individual/HUF cases)
* Belated return window u/s `139(4)`: `up to 31 Dec 2025` (234F applies on such filings)
💡 Quick scenarios
* Filing on `20 Sep 2025` with total income `₹6.2L` → *234F = `₹5,000`*
* Filing on `20 Sep 2025` with total income `₹3.8L` → *234F = `₹1,000`*
* Income below basic exemption & not otherwise mandatory to file → *234F = `₹0`*
📌 Notes
* “Total income” means the income *as per return* after eligible exemptions/deductions.
* Interest u/s `234A` may also apply if any self-assessment tax remained unpaid by the due date.
