Were you unable to file your ITR by September 16th? Learn what options are available now.

ITR 2025: Late filing of your ITR can delay your tax refund. It often comes under scrutiny by the Income Tax Department, increasing the risk of additional scrutiny.

Income Tax Return: The government extended the income tax filing deadline by one day for the assessment year 2025-26, from September 15th to September 16th, 2025. The reason behind this was to address technical glitches and provide relief to taxpayers. However, if you still haven't filed your ITR, there's no need to worry, as you still have a chance.

What options do taxpayers have now?

If taxpayers haven't filed their ITR within the deadline, they can file it by December 31st, 2025, with a late fee. The Income Tax Department provides additional time as per the rules, but penalties apply.

According to the rules, ITR can be filed up to three months before the end of the assessment year or until its completion, whichever is earlier. This year, the deadline is December 31, 2025.

Late Filing Rules

Under Section 234F of the Income Tax Act, individuals with annual income exceeding ₹5 lakh (approximately $1.5 million) will be charged a maximum penalty of ₹5,000 for a late return. Those with income up to ₹5 lakh (approximately $1.5 million) will be charged a maximum late fee of ₹1,000. Therefore, if the ITR is not filed within the stipulated time limit, the late fee can range from ₹1,000 to ₹5,000, depending on the income level.

Another Important Point

Late ITR filing can also delay tax refunds. It often comes under scrutiny by the Income Tax Department, increasing the risk of additional scrutiny. Another thing to note is that if you have tax liability and have not filed income tax, then you will have to pay 1 percent interest on that outstanding amount under Section 234A of the Income Tax Act.