Belated ITR for Salaried Employees - citizen guide 2026

For AY 2026-27, ITR-1 and ITR-2 remain due on 31 July for the usual salary and non-business categories. The Department's Return of Income tutorial gives the due-date table.

After your normal date, use section 139(4) by 31 December 2026, subject to earlier completion of assessment. Do not select section 139(1) to hide a late filing.

Do not choose ITR-1 only because you receive salary. The current form and official eligibility rules must be checked.

ITR-1 can suit many resident individuals with eligible salary or pension, one house property, other-source income and permitted capital-gain facts within the form's conditions. It is not suitable for many cases involving business income, broader capital gains, more than one house property, foreign assets, foreign income, company directorship and other excluded facts.

Use the portal's Help me decide which ITR form feature and the official ITR manuals. When facts do not fit ITR-1, select the correct form rather than omitting income.

• Form 16 Part A and Part B from every employer.
• Month-wise salary slips.
• Full-and-final settlement after a job change.
• Bonus, arrears, leave encashment and perquisite details.
• Pension statements where applicable.
• Form 26AS, AIS and TIS.
• Proof for deductions you actually claim.
• Rent and home-loan information where applicable.

If an employer delayed the certificate, use the Form 16 delay guide. Employer delay does not automatically extend the ITR deadline.

Pre-filled data is a starting point, not a certificate of completeness. Report all taxable and reportable facts required by the form.

Combine salary from both employers. Each employer may have allowed deductions or slab benefits while calculating TDS, so the combined yearly computation can produce additional tax.

Do not upload one Form 16 and ignore the other. Read the separate two Form 16 guide for reconciliation steps.

The default regime and available yearly choice depend on the applicable law and whether you have business or professional income. A salaried person without business income normally makes the applicable choice in the return for that year, subject to the form and law.

Compare both computations before submitting. Do not copy the employer's payroll declaration automatically; the final return uses the legally available choice and actual eligible deductions. If business income exists, Form 10-IEA and due-date rules can make the issue more complex.

Section 234F can charge ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 in other applicable cases. The Department's Interest and Fees guide says the fee does not apply merely for lateness where the person was not liable to furnish a return.

Interest can apply separately if tax remains on the statutory base. A refund can still arise where correct eligible credits exceed the final tax, fee and interest.

1. Sign in only at incometax.gov.in.
2. Open e-File > Income Tax Returns > File Income Tax Return.
3. Select AY 2026-27 and the proper filing mode.
4. Choose Individual and the correct ITR form.
5. Select the belated-return option under section 139(4).
6. Review personal, income, deduction and tax-paid schedules.
7. Add items absent from pre-fill and correct unsupported duplicates.
8. Pay tax, applicable fee and interest shown after review.
9. Submit the complete return.
10. E-verify within 30 days and save the acknowledgement.

• PAN, name, contact and bank details are correct.
• FY 2025-26 is being filed in AY 2026-27.
• Every Form 16 is included.
• Interest and other income are included.
• The chosen ITR form is legally suitable.
• Deductions have evidence and fit the selected regime.
• TDS matches Form 26AS.
• Paid challans use the correct AY.
• Bank account is validated and nominated.
• Filing section is 139(4) where applicable.

Confirm e-verification. Download the ITR, computation and acknowledgement. Monitor processing and read the section 143(1) intimation. If you discover a genuine omission, revise through section 139(5) within time rather than concealing it.

An RTI application cannot file, revise or verify a return. Use the tax portal services and grievance routes. RTI is limited to access to identifiable existing records.

• Filing the Return of Income, Income Tax Department.
• Income Tax Return User Manuals, Income Tax Department.
• Income Tax Returns FAQs, Income Tax Department, accessed 3 August 2026.
• Interest and Fees, Income Tax Department.

Yes. A belated return for AY 2026-27 can normally be filed by 31 December 2026 or earlier assessment completion.

No. Capital gains, foreign assets, multiple houses and other facts can require another form.

Yes. Combine all salary and tax records for the year.

Yes, if the accurate processed computation shows excess tax paid. Fee and interest can affect the net amount.

Ask the employer for correction, use reliable records and Form 26AS, and revise within time if a valid filed return later needs correction.

No. Complete verification within the permitted timeline or use the valid ITR-V route.

• How to file a belated ITR online
• Late-filing fee and interest
• Forgot to e-verify ITR
• Late ITR help centre