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Belated Income Tax Return Checklist
For assessment year [Assessment year], income of FY 2025-26. Name: [Applicant name].
1. What you need
☐ Your login to incometax.gov.in.
☐ Form 26AS and AIS, to match TDS and income.
☐ Salary, bank and capital gains details for FY 2025-26.
2. The form
– The ITR form for your income on the e-filing portal, filed under section 139(4) of the 1961 Act.
3. Your application
– Fill it in and pay any tax with interest, plus the late fee. Check the regime you can use: the old regime has its own conditions and date.
4. Where to file
– Online at incometax.gov.in. Then e-verify by Aadhaar OTP, net banking or another listed way.
5. Time limits
– Belated return: by 31 December 2026, or before assessment is completed, whichever is earlier.
– Late fee, section 234F: ₹1,000 if total income is up to ₹5 lakh; ₹5,000 otherwise.
– E-verify within 30 days of filing. Later, the verification date counts as the filing date.
– Business losses filed late usually cannot be carried forward.
– Revised return: up to 31 March 2027, with a fee from 1 January 2027 (section 234-I).
6. Keep it and renew
– Keep the acknowledgement, Form 26AS and AIS. Missed 31 December: an updated return (ITR-U) has its own rules and extra tax.
Filed on [Applied on]
Acknowledgement no. [Acknowledgement no.]
E-verified on [Verified on]
Sources, checked 01.11.2026: incometax.gov.in (ITR FAQs, ITR-1 FAQ, 30-day e-verification, losses FAQ); Finance Act 2026, Gazette of 30.03.2026. Form 26AS and AIS steps are from portal summaries. New section numbers apply from Tax Year 2026-27. Not tax advice.