India · AY 2026-27 compliance

Late ITR Filing Fee Calculator India

Estimate the Section 234F fee that may apply when an income-tax return for Assessment Year 2026-27 is filed after its applicable due date. This tool separates the filing fee from tax, interest and other amounts that may also be payable.

AY 2026-27Section 234FRules & examples ↓

Your inputs

Your results

Enter your values and calculate to see the result.

—

AY 2026-27 late filing fee

The Income Tax Department's transition guidance states that AY 2026-27 returns remain governed by the Income-tax Act, 1961 even though filing takes place after the Income-tax Act, 2025 came into force. For a belated AY 2026-27 return, Section 234F provides a fee of ₹1,000 when total income does not exceed ₹5 lakh and ₹5,000 in other cases.

Formula used

If the return is not late, this calculator shows ₹0. If it is late, the estimate is ₹1,000 when total income is ₹5,00,000 or less, otherwise ₹5,000. The result is the Section 234F fee only.

Example

Suppose a taxpayer has total income of ₹6,50,000 and files an AY 2026-27 return after the applicable due date. The calculator estimates a Section 234F late filing fee of ₹5,000. If total income were ₹4,80,000, the corresponding fee estimate would be ₹1,000.

Belated-return timing

The department's AY 2026-27 transition FAQ states that a belated return may be furnished on or before 31 December 2026, or before completion of assessment, whichever is earlier. Your normal due date can depend on taxpayer type, audit requirements and other circumstances, so this calculator asks you to confirm whether you are already late rather than guessing your due date.

Fee is not the same as interest

A late return can involve more than a filing fee. Interest for delay in furnishing the return, advance-tax shortfall or deferment can be separate computations. Do not add those amounts into the income field here.

AY 2026-27 versus Tax Year 2026-27

They are different compliance periods. AY 2026-27 relates to income of FY 2025-26 and remains under the 1961 Act. Income earned in Tax Year 2026-27 falls under the Income-tax Act, 2025 and its return is due later. This page intentionally calculates only the AY 2026-27 Section 234F fee to avoid mixing the two frameworks.

Self Assessment Tax Balance · 234B Interest · 234C Interest · India Income Tax Calculator.

Important limitation

This calculator is for education and planning, not tax filing or professional advice. Confirm your actual due date, filing eligibility, tax, interest and fee on the Income Tax e-Filing portal or with a qualified tax professional before filing.

How to use this calculator

  1. Set Total income (default 650000).
  2. Set Are you filing after the applicable due date? (default Yes).
  3. Select Estimate late fee to update the result. Reset restores the starting values.

This is a filing-fee estimate for AY 2026-27. It does not calculate Section 234A interest, unpaid tax, 234B/234C interest, revised-return fees or any other liability.

Maintained by the CalculatorsOnline Editorial Team. Read our methodology policy.