ITR Late Fee Calculator
Calculate the late fee for filing ITR after the due date under Section 234F. Fee is ₹1,000 if income ≤ ₹5L or ₹5,000 for income above ₹5L (deadline missed after July 31).
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How to use this calculator
- 1
Pick the assessment year and enter the date you filed or plan to file. The due date is a fixed value inside the tool for each year.
- 2
Enter total taxable income. Up to ₹5,00,000 the tool uses ₹1,000, and above it uses ₹5,000.
- 3
To estimate interest under Section 234A, enter the total tax liability and the tax already paid or deducted. Interest is 1% for each month or part of a month after the due date on the unpaid amount.
- 4
A filing date after 31 December of the same calendar year as the due date returns a message that the belated window has closed.
Frequently asked questions
What does the late-fee line show?
It shows the Section 234F fee as the tool has it: ₹1,000 if total taxable income is ₹5,00,000 or less and ₹5,000 above that. The amount is the same whether you file one day or four months late. These amounts and the threshold are the figures built into this tool.
Which dates does the tool use for each assessment year?
The due date is 31 July 2026 for AY 2026-27, 31 July 2025 for AY 2025-26 and 31 July 2024 for AY 2024-25. The last date for a belated return is 31 December of the same year in each case. Governments sometimes extend due dates by notification; the tool does not reflect extensions, so confirm the date applicable to you.
How is the Section 234A interest estimated?
The unpaid tax is liability minus tax paid, and the tool charges 1% of it for each calendar month or part of a month between the due date and the filing date. Filing on 31 August 2026 counts as one month; filing on 1 September 2026 counts as two. The interest is added to the late fee in “Total estimated penalty”.
What if I file on or before the due date?
The tool returns ₹0 with the due date shown. The comparison is made on the dates only, so a filing on the due date itself is on time. No interest or fee line is calculated.
What if the date is after 31 December?
The tool replaces the result with a message that the belated deadline has passed and a condonation request would be needed. It does not estimate any fee, interest or the outcome of such a request.
Does the fee apply when income is below the exemption limit?
The tool does not check this. It only compares your entered total income with ₹5,00,000. If your income is below the basic exemption limit for your regime and age, the position can differ from what is shown, so confirm with the Income Tax Department or a chartered accountant.
What does the tool not include?
Interest under Sections 234B and 234C, audit-case or revised due dates, refunds, penalties for other defaults, and tax payable that the tool cannot see are not included. Indian tax rules and due dates change, the tool is not updated automatically, and the Income Tax Department governs the amount you owe.
Late ITR filing: the Section 234F fee and 234A interest, worked through
What the tool compares
The calculation has three inputs that matter: the filing date, the assessment year and total taxable income. The date is checked against a due date and a final belated date stored for that assessment year in the tool. On or before the due date nothing is payable. Between the due date and 31 December the fee is chosen by income, and interest is added if tax remains unpaid. After 31 December the tool declines to give a number. The dates, the ₹5,00,000 threshold and both fee amounts are figures built into this tool, not a statement of current law. Due dates can be extended in some years and rules change in nearly every Union Budget, so the Income Tax Department or a qualified chartered accountant governs.
Seven runs with fixed inputs
The table lists seven filings under the labels shown in the tool. Rows 2 and 3 are one day apart, 31 August and 1 September 2026, yet the second charges two months of interest instead of one because 234A counts a month or part of a month. Row 6 uses AY 2025-26 and a filing on 15 October 2025, which is three months after its 31 July date, so ₹30,000 of unpaid tax costs ₹900 on top of the ₹1,000 fee.
| Inputs | Late fee | Months of interest | Interest 234A | Total estimated |
|---|---|---|---|---|
| AY 2026-27, filed 31 Jul 2026 | ₹0 | None | ₹0 | ₹0 |
| AY 2026-27, filed 31 Aug 2026, income ₹4,00,000, no unpaid tax | ₹1,000 | 1 | ₹0 | ₹1,000 |
| AY 2026-27, filed 1 Sep 2026, income ₹7,00,000, liability ₹50,000, paid ₹20,000 | ₹5,000 | 2 | ₹600 | ₹5,600 |
| AY 2026-27, filed 31 Dec 2026, income ₹15,00,000, liability equals paid | ₹5,000 | 5 | ₹0 | ₹5,000 |
| AY 2026-27, filed 1 Jan 2027 | No figure | - | - | Message: window closed |
| AY 2025-26, filed 15 Oct 2025, income ₹5,00,000, liability ₹30,000, paid ₹0 | ₹1,000 | 3 | ₹900 | ₹1,900 |
| AY 2025-26, filed 1 Aug 2025, income ₹5,00,001, liability ₹30,000, paid ₹10,000 | ₹5,000 | 1 | ₹200 | ₹5,200 |
Why the income threshold matters
The fee is a step, not a percentage. An income of exactly ₹5,00,000 in row 6 pays ₹1,000, while ₹5,00,001 in row 7 pays ₹5,000, a difference of ₹4,000 for one rupee. That is how the tool is built, and it is the reason to enter total income rather than a rounded estimate. The same step applies to every late filing between the due date and the belated limit, so the number of days late changes only the interest line, not the fee.
Interest, months and what is not counted
The interest line is a simple 1% a month on the entered unpaid tax and nothing more. It does not include interest for short advance tax or for late payment, which are separate provisions, and it uses the liability and paid amounts exactly as typed. The tool does not know whether your income is below the exemption limit, whether your return is an audit case with a later date, or whether a due date was extended for your year. Use the output as a rough estimate and confirm with the Income Tax Department or a chartered accountant.
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Results are estimates for informational purposes only and do not constitute professional financial, medical, legal, or technical advice. Read full disclaimer →