Find
Choose Sec 139(1) if filing by the due date. After the due date, choose Sec 139(4) for a belated return, up to 31 December 2026 for AY 2026-27.
ITR
Original return and belated return sections
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Provisions
Sec 139(1), Income-tax Act 1961 (now Sec 263(1), Income-tax Act 2025); Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025); Sec 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025)
Analysis
If you file in November 2026 for AY 2026-27, choose 139(4). A late fee of ₹1,000 or ₹5,000 applies. Interest at 1% a month on unpaid tax applies too. Some benefits like carrying forward certain losses are lost in a belated return.
Close
- Check today's date against the due date.
- Choose 139(1) or 139(4).
- Pay any late fee and tax.
- File and verify.
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