In this guide
The due date of 31 July 2026 has passed for salary-class individuals filing ITR-1 or ITR-2 for Assessment Year 2026-27. Such taxpayers can still file their Income Tax Return from 1 August 2026, but it will generally be treated as a belated return under Section 139(4).
Depending on the taxpayer’s total income, the late filing fee under Section 234F may be nil, ₹1,000 or ₹5,000. Therefore, it is important to select the correct ITR form, report complete income and check the tax liability before submitting the return.
For professional assistance, visit TaxClear ITR Filing Services:
AY 2026-27 ITR Due Dates
The applicable due date depends on the nature of income and the return form.
| Taxpayer category | Due date for AY 2026-27 | Position after due date |
|---|---|---|
| Salary and non-business cases filing ITR-1 or ITR-2 | 31 July 2026 | Belated return from 1 August 2026 |
| Eligible non-audit business or professional cases | 31 August 2026 | No late fee before the applicable due date |
The Income Tax portal confirms that eligible non-audit business and professional taxpayers, other than persons filing ITR-1, ITR-2 or ITR-6, have an extended original filing date of 31 August 2026.
A taxpayer should not select ITR-3 or ITR-4 merely to avoid the late filing fee. The correct ITR form must be chosen according to the actual nature of income.
Selecting ITR-1 or ITR-2
A salary-class individual may use ITR-1 where all prescribed eligibility conditions are satisfied. Where the taxpayer has income such as short-term capital gains or is otherwise not eligible for ITR-1, ITR-2 may be applicable.
For AY 2026-27, the notified ITR-1 form covers eligible resident individuals with total income up to ₹50 lakh from permitted sources, including salary, specified house-property income, other sources and eligible long-term capital gains under Section 112A up to ₹1.25 lakh.
The return form should always be selected based on Form 16, AIS, salary slips, capital-gain statements and the taxpayer’s other income records.
How to Start Filing a Belated Salary ITR
Log in to the Income Tax e-Filing portal and follow the online filing process:
- Select File Income Tax Return.
- Choose Assessment Year 2026-27.
- Select the online filing mode.
- Click Start New Filing.
- Select the taxpayer status as Individual.
- Choose the correct ITR form.
- Click Let’s Get Started.
Since the return is being filed after the applicable due date, the portal will generally select Section 139(4)—Belated Return automatically.
The taxpayer should also verify personal information, nature of employment, contact details and bank accounts before proceeding.
Can the Old Tax Regime Be Selected in a Belated ITR?
The new tax regime is the default regime for AY 2026-27. For a person without business or professional income, the option to opt out of the new tax regime must be exercised with a return furnished under Section 139(1).
Therefore, a salary-class individual filing a belated ITR-1 or ITR-2 after 31 July 2026 will generally not be able to switch to the old tax regime for that assessment year.
Tax-regime comparison should ideally be completed before the original filing deadline.
For tax-regime review and professional planning, visit TaxClear Tax Planning Services:
Late Filing Fee Under Section 234F
Under the new tax regime for AY 2026-27, income up to ₹4 lakh falls within the nil-rate slab. Salaried taxpayers are also eligible for a standard deduction of up to ₹75,000 while calculating salary income.
The late filing fee should be checked with reference to the taxpayer’s total income, not merely gross salary.
| Total income in the discussed salary case | Section 234F late fee |
|---|---|
| Up to ₹4 lakh | Nil, where filing is not otherwise mandatory |
| Above ₹4 lakh but not exceeding ₹5 lakh | ₹1,000 |
| Above ₹5 lakh | ₹5,000 |
Section 234F provides for a fee of ₹5,000 where a person required to file an ITR fails to file within the due date. However, where total income does not exceed ₹5 lakh, the fee cannot exceed ₹1,000.
Scenario 1: Total Income Below ₹4 Lakh
Where total income under the new tax regime is below ₹4 lakh and no other mandatory filing condition applies, the portal may calculate the Section 234F fee as nil.
For example, total income must include all applicable amounts such as:
- Salary income after standard deduction;
- Fixed-deposit interest;
- Savings-account interest;
- Dividend income; and
- Other taxable income.
The figures should be verified with AIS, Form 16 and salary records. If TDS has been deducted, the eligible refund may be claimed without adjustment against a late filing fee where the fee is nil.
Scenario 2: Total Income Between ₹4 Lakh and ₹5 Lakh
Where total income exceeds ₹4 lakh but does not exceed ₹5 lakh, the portal will generally calculate a late filing fee of ₹1,000.
The taxpayer must report the actual income. Income should not be reduced or omitted merely to remain below the late-fee threshold.
Scenario 3: Total Income Above ₹5 Lakh
Where total income exceeds ₹5 lakh, the Section 234F late filing fee becomes ₹5,000.
The fee is calculated automatically in the tax-liability section after the taxpayer confirms income, deductions and tax-paid details.
Complete Payment Before Filing the Return
Where a late filing fee or other tax liability is payable, the portal will display the Pay Now option.
Complete the challan payment and then return to the tax-paid section of the ITR. Enter the relevant payment details, including:
- BSR code;
- Challan serial number;
- Payment date; and
- Amount paid.
After confirming the tax liability, proceed to verification and submit the belated return.
Frequently Asked Questions
What is a belated ITR?
A belated ITR is a return filed under Section 139(4) after the original due date prescribed under Section 139(1).
Is there any late fee when total income is below ₹4 lakh?
In the discussed new-regime salary case, no late filing fee generally applies where total income is below ₹4 lakh and the taxpayer is not required to file under any other mandatory condition.
What is the late fee when total income is between ₹4 lakh and ₹5 lakh?
The late filing fee under Section 234F is restricted to ₹1,000 where total income does not exceed ₹5 lakh.
What is the late fee when total income exceeds ₹5 lakh?
A Section 234F late filing fee of ₹5,000 generally applies.
Can I choose ITR-3 instead of ITR-1 to avoid the late fee?
No. The ITR form must be selected according to the taxpayer’s actual income and applicable eligibility conditions.
Can a salary taxpayer choose the old regime in a belated return?
A salary taxpayer without business income generally cannot opt out of the default new tax regime through a belated return because the option must be exercised through a return filed within the original due date.
