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Income Tax Late Fee Calculator — Section 234F, 234A & 234B (AY 2025-26)

Filing your income tax return after the due date triggers penalties under multiple provisions of the Income Tax Act. Section 234F levies a flat late filing fee: ₹1,000 for taxpayers with gross income up to ₹5 lakh, ₹5,000 for those who file between 1 August and 31 December 2025, and ₹10,000 if filed after 31 December 2025. Additionally, Section 234A charges 1% interest per month on any outstanding tax liability from the original due date to the actual date of filing. If advance tax was not paid or was insufficient, Section 234B and 234C interest also applies. Use this free calculator to estimate the total penalty your client owes before filing a belated return — helping your CA firm advise clients accurately and avoid surprises at the time of assessment.

Enter ITR Details (AY 2025-26)

Due date for non-audit cases: 31 July 2025

Select a filing date to calculate the late fee.

Key Provisions

Section 234F — Late filing fee: ₹1,000 (income ≤ ₹5L), ₹5,000 (filed by Dec 31), ₹10,000 (filed after Dec 31).

Section 234A — Interest at 1% per month on outstanding tax from due date to filing date.

Section 234B — Interest at 1% per month if advance tax paid is less than 90% of assessed tax.

Section 234C — Interest at 1% per month for shortfall in quarterly advance tax instalments.

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Frequently Asked Questions

What is the late fee under Section 234F?+
Section 234F imposes a late filing fee for income tax returns filed after the due date. If your gross income exceeds ₹5 lakh, the fee is ₹5,000 if you file by 31 December and ₹10,000 if you file after that. For income up to ₹5 lakh, the maximum fee is ₹1,000 regardless of when you file.
What is the difference between Section 234A and 234F?+
Section 234F is a flat fee for late filing — it applies just because you filed late. Section 234A is interest charged at 1% per month on the outstanding tax liability from the due date to the actual filing date. Both can apply simultaneously if you have unpaid tax and file late.
When is advance tax applicable?+
Advance tax is mandatory when your net tax liability (total tax minus TDS) exceeds ₹10,000. Failure to pay advance tax in instalments triggers interest under Section 234B (for shortfall below 90%) and Section 234C (for deferment of quarterly instalments).
Can the Section 234F fee be waived?+
The fee is mandatory once you cross the due date. There is no provision for waiver in general cases. CBDT may grant relief in specific circumstances (natural disasters, technical glitches on the portal), but such relief is announced explicitly.
What is the due date for ITR filing for AY 2025-26?+
For non-audit cases (salaried, business without audit), the due date is 31 July 2025. For audit cases (company, firms requiring audit under Section 44AB), it is 31 October 2025. The belated return can be filed up to 31 December 2025 under Section 139(4).

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