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Tax

Late ITR filing interest calculator

Missed the July 31 deadline? Three charges apply: the flat Section 234F late fee, Section 234A interest on any tax still outstanding, and Section 234B interest if your advance tax was short. Enter your numbers to see exactly what to pay before filing the belated return.

Belated returns must be filed by December 31, 2026 for AY 2026-27. After that, only an Updated Return (ITR-U) is possible — with a 25–50% surcharge.

Your situation

Total amount to pay now

₹36,050

Pay via Challan 280 (self-assessment tax) before filing the belated return

Outstanding tax (unpaid as of 31 Jul)₹30,000
Section 234F late fee₹5,000
Section 234A interest (1 month)₹300
Section 234B interest₹750
Total₹36,050

Important notes

  • 234A and 234B both run concurrently — they don't cancel each other out.
  • If TDS covered everything, 234A = ₹0 but 234F still applies.
  • 234B applies only if advance tax paid was less than 90% of final liability.
  • After December 31, only an Updated Return (ITR-U) is possible — with a 25–50% surcharge.
  • This is an estimate. Your CA computes the exact figures on the ITD portal.

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