About this tool
Late filing fee under Section 234F plus 234A interest for income tax returns filed after the due date.
The Belated Return Late Fee Calculator tells you what filing your income tax return late actually costs: the Section 234F fee of ₹5,000, or ₹1,000 where total income is up to ₹5,00,000, plus Section 234A interest at 1% per month on any tax still unpaid. If your filing date is past 31 December of the assessment year it also works out the additional tax on an updated return under Section 139(8A). It is built for salaried filers, freelancers and small business owners catching up on a missed deadline.
Open Belated Return Late Fee Calculator on AltFTool — it loads instantly in your browser.
Set the "Original due date u/s 139(1)" — or tap a preset like "31 Jul — no audit" — and the "Date the return is / was filed"; the assessment year is derived from the due date automatically.
Fill "Total income for the year (₹)", "Total tax liability incl. cess (₹)" and "TDS + advance tax already paid (₹)", and tick the checkbox if filing was not compulsory for you.
Read the "Extra cost of filing late": the 234F fee, 234A interest at 1% per counted month, any 139(8A) additional tax, and the total payable before filing — then press "Copy result".
Shows the flat 234F fee and the month-by-month 234A interest as distinct amounts.
Treats any part of a month as a full month and rounds the tax base down to ₹100 as the rules require.
Flags when only an ITR-U is possible and applies the 25/50/60/70% additional tax bands.
Section 234F charges ₹5,000 for a return filed after the due date, reduced to ₹1,000 where total income does not exceed ₹5,00,000. No fee applies if your income is below the basic exemption limit and you were not otherwise required to file.
A belated return under Section 139(4) can be filed up to 31 December of the relevant assessment year. After that only an updated return under Section 139(8A) is possible, and it cannot be used to claim a refund or increase a reported loss.
At 1% per month, simple, on the tax still unpaid after TDS and advance tax, from the day after the due date until the return is filed. Any part of a month counts as a whole month and the amount is rounded down to the nearest ₹100.
Yes. Business losses and capital losses cannot be carried forward if the return is belated — only a house-property loss can. Refunds also take longer, and interest on the refund may be reduced for the period of delay.
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