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Late Filing Fee & Interest Calculator

Sections 234F, 234A, 234B, 234C — Income Tax Act, 1961

234F · late fee 234A · filing interest 234B · advance tax default 234C · instalment deferment

1. Assessment year & dates

Pick the assessment year. Dates auto-fill to statutory defaults and can be edited if the CBDT has notified an extension.

Assessment year FY is the earning year, AY is the filing year.

ITR due date u/s 139(1) Default 31 July. Edit if CBDT extends or if audit/TP due date applies.

Date of filing (and payment of shortfall) Date you actually filed/plan to file and pay any balance.

2. Income & tax liability

All figures are for the financial year. Tax liability means your total tax on income after applying the regime you have chosen.

Regime opted Affects the basic exemption limit used for the filing-requirement test.

Age group

Total income for the year

Gross total income before Chapter VI-A deductions for exemption test.

Final tax liability (after regime slabs, cess)

This is your total tax on income, including 4% cess.

TDS + TCS credit

Tax already deducted/collected at source during the year.

Self-assessment tax payment date (if different from filing date) Leave blank if you pay the shortfall on the same date as filing.

Mandatory filing triggers (seventh proviso to Sec 139(1)) If any of these apply, filing is mandatory regardless of your income. Tick all that apply.

Current account deposit > ₹1 crore in any account during the year Foreign travel spend > ₹2 lakh for self or any other person Electricity bill > ₹1 lakh during the year Business turnover > ₹60 lakh or professional receipts > ₹10 lakh TDS/TCS aggregate ≥ ₹25,000 (₹50,000 for senior citizens) Foreign assets or signing authority held outside India Company, firm, LLP, or trust (filing always mandatory) Refund claim — you are filing to claim a refund

3. Advance tax & special categories

Advance tax applies only if your final tax liability after TDS/TCS exceeds ₹10,000. Resident senior citizens without business income are exempt.

Presumptive taxation under Sec 44AD / 44ADA / 44AE
Advance tax payable as single instalment of 100% by 15 March. Resident senior citizen with no business/professional income
Exempt from advance tax — no 234B, no 234C will apply.

Cumulative advance tax paid by each instalment date Enter the running total. For example, if you paid ₹20,000 by 15 June and another ₹30,000 before 15 September, enter 20,000 against 15 Jun and 50,000 against 15 Sep.

By 15 June (15%)

By 15 September (45%)

By 15 December (75%)

By 15 March (100%)

I had unanticipated income (capital gains, lottery, first-time business income, dividend)
Sec 234C relief: shortfall attributable to such income is excluded, if tax on it was paid in the next instalment or by 31 March.

Tax attributable to such unanticipated income

Only the tax on the specified incomes (not the income itself). This amount is excluded from the 234C instalment targets.

Total cost of delay

₹0

Late fee plus interest under Sections 234A, 234B, and 234C.

234F fee

₹0

234A interest

₹0

234B interest

₹0

234C interest

₹0

Want a CA to check this for you?

eTaxMate can review your situation, compute the right amount, and handle belated or updated return filing in the correct form before the window closes.

Note. This calculator implements Sections 234F, 234A, 234B and 234C of the Income Tax Act, 1961 as amended up to the Finance Act, 2024, read with Rule 119A (1% simple interest per month, part of a month treated as a full month, base amounts rounded down to the nearest ₹100). Results are indicative. Specific facts, CBDT notifications extending due dates, waiver applications under Sec 119(2)(a), or assessment orders may change the final figures. For a binding computation, consult a qualified Chartered Accountant.