Missed the 31 July deadline? You can still file. For Assessment Year 2026-27, a belated return under Section 139(4) can be filed until 31 December 2026. This guide walks you through who must file, the documents you need, and the exact 9 steps on the e-filing portal — plus what late filing costs you, so there are no surprises. Whether you are salaried, a pensioner or self-employed, income tax filing 2026 after the deadline follows the belated-return route explained below.
Who must file an ITR for FY 2025-26?
You must file if your total income before deductions exceeds the basic exemption limit:
- New Regime: ₹4,00,000
- Old Regime: ₹2,50,000 (₹3,00,000 for senior citizens, ₹5,00,000 for super senior citizens)
Filing is also required in some cases even below these limits — for example, large deposits, foreign travel spending, or high electricity bills above the notified thresholds. And even when it is not compulsory, filing is worth it if TDS was deducted and you are owed a refund.
Documents to keep ready
- PAN card and Aadhaar (linked — check the status on the portal first)
- Form 16 from your employer (if salaried)
- AIS (Annual Information Statement) and TIS — download from the portal; this is what the department already knows about your income
- Bank statements / interest certificates (FD interest, savings interest)
- Investment and expense proofs if you claim Old Regime deductions (80C, 80D, HRA receipts)
- Capital gains statements, if you sold shares, mutual funds or property
Before you start: calculate your tax in both regimes first so you know which one saves you more — use our free Income Tax Calculator. Under the New Regime, income up to ₹12,00,000 pays zero tax thanks to the Section 87A rebate.
Income Tax Filing 2026: How to File Your ITR Online in 9 Steps
- Log in at incometax.gov.in with your PAN (as user ID) and password. New users register first with PAN + Aadhaar OTP.
- Go to e-File → Income Tax Returns → File Income Tax Return.
- Select Assessment Year 2026-27 and filing mode Online.
- When asked, choose the return type carefully: after the due date, the portal files it as a belated return under Section 139(4) — make sure that is what the screen shows before you submit.
- Pick the right ITR form (see the table below).
- Fill in your income. Most salary, interest and TDS data comes pre-filled — check every figure against your AIS and Form 16 instead of blindly accepting it.
- Enter deductions (mainly relevant for the Old Regime) and confirm your regime choice. Taxpayers with business/profession income who want the Old Regime may need Form 10-IEA — and note it generally cannot be filed with a belated return, so the New Regime may be compulsory for them this year.
- Pay any balance tax (including the late fee and interest the portal calculates) through e-Pay Tax, then submit the return.
- E-verify within 30 days — Aadhaar OTP is the fastest method. A return that is not verified is treated as not filed at all.
Which ITR form applies to you?
| Form | For whom |
|---|---|
| ITR-1 (Sahaj) | Resident individuals with total income up to ₹50 lakh from salary, one house property, other sources |
| ITR-2 | Income above ₹50 lakh, capital gains, foreign income/assets, or more than one house property |
| ITR-3 | Income from a business or profession (including F&O trading) |
| ITR-4 (Sugam) | Presumptive taxation (44AD/44ADA) up to the eligible limits |
What late filing costs you (belated return)
| Cost | Amount / rule |
|---|---|
| Late fee — Section 234F | ₹1,000 if total income is up to ₹5 lakh; ₹5,000 above that |
| Interest — Section 234A | 1% per month (or part of a month) on tax that stayed unpaid after 31 July 2026 |
| Loss carry-forward | Capital losses and business losses cannot be carried forward (house property loss still can) |
| Refund | Still claimable on a belated return |
Belated vs revised vs updated return — the difference
- Belated return (139(4)) — you missed the original deadline; file by 31 December 2026.
- Revised return (139(5)) — you already filed (on time or belated) and found a mistake; a belated return can also be revised within the window shown on the portal.
- Updated return / ITR-U (139(8A)) — the last resort after 31 December 2026, available for a longer period but with additional tax of 25%–70%. Filing a belated return now is always cheaper than ITR-U later.
5 mistakes that cause notices or refund delays
- Filing for the wrong assessment year — for income earned in FY 2025-26, the AY is 2026-27.
- Not e-verifying — the single most common failure; set a reminder for the same day you submit.
- Ignoring AIS mismatches — if the AIS shows income you did not declare, expect a notice.
- Choosing the wrong ITR form — e.g., filing ITR-1 despite capital gains.
- Old bank account details — refunds go to the pre-validated bank account on your profile; update it first.
FAQs
Can I still file my ITR for AY 2026-27?
Yes — as a belated return under Section 139(4) until 31 December 2026 (or before your assessment is completed, whichever is earlier).
How much is the late fee for income tax filing 2026?
₹1,000 if your total income is ₹5 lakh or less, otherwise ₹5,000, plus 1% monthly interest under Section 234A on any unpaid tax.
Can I get a refund on a belated return?
Yes. If excess TDS was deducted, the refund is processed normally — one more reason to file even if your income is below the taxable limit.
What if I miss 31 December 2026 too?
Only the ITR-U route remains, with 25%–70% additional tax, and it cannot be used to claim a refund or reduce tax. File before the belated window closes.
How long does a refund take?
Usually a few weeks after e-verification, once the return is processed. You can track it on the e-filing portal under “Refund status”.
MyBharatPortal is an independent guide website, not the official Income Tax Department portal. Figures are for AY 2026-27 — always confirm current rules on incometax.gov.in before filing, and consult a tax professional for complex cases. Use our Income Tax Calculator and Scheme Finder for more free help. If you have not filed yet, complete your income tax filing 2026 before 31 December 2026 to avoid the costlier ITR-U route later.