Find
From AY 2026-27, the due date for non-audit business and professional returns is 31 August. A belated ITR-4 can be filed up to 31 December 2026 with a late fee and interest.
ITR
Missed the 31 August ITR-4 due date
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Provisions
Sec 139(1) (now Sec 263(1)); Sec 139(4) (now Sec 263(4)); Sec 234F (now Sec 428); Sec 234A (now Sec 423)
Analysis
File as soon as possible: the fee is ₹5,000 if total income exceeds ₹5 lakh, and interest at 1% a month runs on unpaid tax. On ₹50,000 unpaid tax, interest from September to November is about ₹1,500. A belated return cannot choose the old regime for business income. After 31 December 2026, only ITR-U is possible.
Close
- Compute tax, Sec 234A interest and the Sec 234F fee
- Pay through e-Pay Tax under self-assessment
- File ITR-4 as a belated return before 31 December 2026
- E-verify within 30 days
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