ITR Late-Filing Fee and Interest Calculator — AY 2026–27
Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Estimate section 234F fee and section 234A interest using the taxpayer-specific due date, filing date and unpaid-tax base.
Estimate belated-return fee and interest
Indicative cost
AY 2026–27 belated return deadline is 31 December 2026, unless assessment is completed earlier.
Section 234F fee
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Section 234A interest
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Component
Result
Months or part of month charged
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Total indicative cost
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Belated-return availability
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How This Is Calculated
For a required return filed late, section 234F generally imposes ₹5,000, capped at ₹1,000 where total income is at most ₹5 lakh. Low income alone does not establish that filing was voluntary: specified mandatory-filing conditions can apply. Section 234A interest runs from the day after the applicable due date, on the eligible unpaid-tax balance, at 1% per month or part. Later payments require a period-by-period balance rather than treating all tax as unpaid until filing.
Frequently Asked Questions
What is the late fee for filing ITR after the due date?
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Under Section 234F, the late fee is ₹5,000, reduced to ₹1,000 if total income is up to ₹5 lakh, and nil if total income is below the basic exemption limit (so no return was mandatorily required in the first place).
Is there interest in addition to the late fee?
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Yes. Section 234A charges interest at 1% per month (or part of a month) on any unpaid tax, calculated from the original due date until the date the return is actually filed — this is separate from and in addition to the flat 234F late fee.
What is the last date to file a belated return?
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A belated return can generally be filed up to 31 December of the relevant assessment year (subject to any government extension), after which filing that year's return becomes far more restricted, limited mainly to updated returns under Section 139(8A) with additional tax.
For a mandatory return due 31 July 2026 filed 1 August, income ₹5 lakh and unpaid tax ₹10,000, the fee is ₹1,000 and interest at 1% is ₹100 for one part-month. Filing on 31 July yields zero;1 September yields two months. The interest rate remains an explicit assumption, default1%; use the actual extended due date. This estimate is before final return-level rounding.
Sources checked 21 October 2026. The result applies only to the facts and scope stated above.
Methodology, assumptions and sources
Scope: Computes the late-filing fee under Section 234F and interest under Section 234A payable for filing an income-tax return after the original due date.
Calculation logic
Section 234F fee: ₹5,000 if the return is filed after the due date but on or before 31 December of the assessment year, and total income exceeds the basic exemption limit; the fee is capped at ₹1,000 if total income does not exceed ₹5,00,000; no fee for returns filed after 31 December where a belated return is still permitted within the extended window, subject to that window's own fee rules if further extended by CBDT notification.
Section 234A interest: 1% per month (or part of a month) on the unpaid tax amount (after TDS/advance tax credit), computed from the original due date until the date of actual filing, applicable whenever there is a shortfall in tax paid by the due date, regardless of the 234F fee.
Inputs and assumptions
Fee/interest thresholds and slabs follow the provisions in force for the assessment year selected in the calculator, and the specific due dates (including any CBDT extension notified for that year) as entered by the user.
234A interest applies only where there is unpaid tax as of the due date; if all tax was already paid via TDS/advance tax before the due date, only the 234F fee (if applicable) is payable, not 234A interest.
Exclusions and edge cases
Does not compute 234B/234C advance-tax interest — those are separate provisions covered by the dedicated Advance Tax Interest calculator.
Where the extended CBDT due date for a specific assessment year differs from the standard statutory due date, the user should enter the actual applicable due date for an accurate result.