ITR
Not required to file but filing late anyway
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Facts
A person whose income is below the basic exemption limit and who is not otherwise required to file is not bound by the due date. Many practitioners hold that the Sec 234F (now Sec 428) fee does not apply in that case.
Provisions and law
- Sec 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025)Late filing fee ₹1,000 if total income is up to ₹5 lakh, else ₹5,000
- Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)Belated return can be filed after the due date, by 31 December of the assessment year or before assessment, whichever is earlier
- Sec 139(1), Income-tax Act 1961 (now Sec 263(1), Income-tax Act 2025)Return due date: 31 July for most individuals, 31 August for non-audit business or profession, 31 October for audit cases
Analysis
Filing can still help with refunds, loans or visas. Example: a homemaker with ₹2.2 lakh of FD interest and ₹12,000 TDS files on 10 December 2026 to claim the refund; the utility usually does not charge a fee where filing was not mandatory. Some triggers, such as foreign travel spend or high electricity bills, make filing compulsory, so check them.
Conclusion
- Check whether you were required to file
- Check any filing triggers like high deposits or foreign travel
- File the belated return and see if the utility charges a fee
- Claim any refund
A Savvy can do this for you
Belated and revised return, Sec 263(4) and 263(5) (old 139(4) and 139(5))
₹1,499
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