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Income tax · no return was filed

A belated return follows a missed due date

A belated return under section 139(4) is the filing when the due date has passed and no return was filed. Confirm the date on the portal. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is a belated return under section 139(4). A revised return stays on the revised return page. An updated return stays on the updated return page. Do not send the income-tax password in chat. Call +91 94454 38387.

When no return was filed

If the due date in force has passed and no return was filed, a belated return under section 139(4) may still be open. It is generally available until 31 December of the assessment year, or until the assessment is completed, whichever is earlier. Income earned in FY 2025-26 is assessed in AY 2026-27, so that December date is 31 December 2026 if the section still uses it. Confirm the date on the portal before you file. The 31 July 2026 non-audit row has passed. That row is on the non-audit page.

A return filed after the due date in force can attract a late fee of ₹5,000 under section 234F, or ₹1,000 if total income is up to ₹5,00,000. Section 234A charges 1% per month on unpaid tax for the delay after that due date. Those amounts follow the provision in force. They are not a reason to leave out income that was received.

What this filing is not

A revised return under section 139(5) corrects a return that was already filed. An updated return under section 139(8A) is a different form. It adds missed income and cannot reduce the tax already shown. The three filings are separated on the belated, revised, and updated page.

Before the return is filed

  1. Send Form 16, the AIS, Form 26AS, and the paper that shows the income.
  2. Confirm on the portal that this filing is still open.
  3. You approve the draft. The filing stays on the income-tax filing page.
  4. You complete e-verification yourself. That step is on the e-verification page.

After the return is filed, e-verify within 30 days. The return is quoted before it is filed. A late file costs more. That quote is on the belated, revised, and updated page. The first discussion is free. After processing, read any 143(1) intimation against the return that was filed.

Common questions

Can the return still be filed?

If no return was filed, a belated return under section 139(4) may still be open until 31 December of the assessment year, or until the assessment is completed, whichever is earlier. Confirm that date on the portal.

What late fee can apply?

A return filed after the due date in force can attract a late fee of ₹5,000 under section 234F, or ₹1,000 if total income is up to ₹5,00,000. Section 234A charges 1% per month on unpaid tax for the delay after that due date. Those amounts follow the provision in force.

Does the desk file it without me?

No. You approve the draft. You complete e-verification yourself. Do not send the income-tax password.

Related pages

Revised returnCorrects a filed return Updated returnAdds missed income Non-audit due dateThe 31 July row has passed E-verificationThe 30-day step

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