To pay a ₹1,000 late fee (Section 234F) for ITR, use Challan 280 on the e-filing portal by selecting "Self-Assessment Tax (300)" and entering the amount under "Others". Pay online via net banking or debit card, then enter the BSR code and challan number in the "Tax Paid" schedule while filing your belated return.
The penalty for late filing of ITR is Rs. 1,000 for income up to Rs. 5 lakhs and Rs. 5,000 for higher incomes, plus 1% monthly interest on unpaid tax.
You can pay:
Step 5: Choose Pay Later Option
Steps to Create PSID for ATL Surcharge (2025)
Failure to Pay Penalty
How to pay Section 234F penalty online
ITR Filing Charges:
Salaried ITR Filing: ₹1,000/- Capital Gain / Share Gain-Loss ITR: ₹1,500/- Business ITR – 44AD Return: ₹2,000/- All other ITR Filing: ₹3,000/-
Pay at Bank Counter (Over the Counter Payment at the Branches of select Authorised Banks) RTGS / NEFT (through any bank having such facility) Payment Gateway (using sub-payment modes as Net Banking, Debit Card, Credit Card, and UPI of any Bank)
The IRS will provide taxpayers up to 180 days to pay their full tax balance. Fees or cost: There's no fee to request the extension.
If you owe tax and don't file on time (with extensions), there's also a penalty for not filing on time. The failure-to-file penalty is usually five percent of the tax owed for each month, or part of a month, that your return is late, up to a maximum of 25%.
For NRIs who have not yet filed their Income Tax Returns for FY 2024–25 (AY 2025–26), the last opportunity to file a belated return is 31 December 2025. Filing after the due date attracts a late fee under section 234F and may result in the loss of certain tax benefits.
The income tax department may issue a notice under Section 271F for not filing ITR. You may have to pay a penalty of up to Rs. 5,000 for missing the deadline. If you have a genuine explanation for not filing and if the officer is satisfied with the reason, you may not have to pay the penalty.
In case you miss filing the ITR within the due date u/s 139(1), you can still file your Income Tax Return, but you may be required to pay a late filing fee of up to ₹5000/-. Additionally, you will also be required to pay interest on the tax liability (if any).
Using the e-pay tax method: After successfully submitting the ITR, you can use the e-pay tax option to settle any outstanding tax debt. If income tax obligations are paid before the tax demand notice is sent, no penal interest will likely be issued.
Pay the penalty online through Electronic Federal Tax Payment System (EFTPS). The most secure way to pay any money owed to the IRS is through the EFTPS, which withdraws money from your bank account on a set date. You can enroll in EFTPS here: https://www.eftps.gov/eftps/.
How To File Income Tax Return Online? Your Step-By-Step Guide
Yes, you can file your ITR without a CA via our DIY plans. Click here to check out the plans. What is assisted filing? Get an expert to do your taxes for an individual with all kinds of income.
The average cost of tax preparation by a Certified Public Accountant (CPA) in the U.S. typically ranges from $200–$500 for individual returns and $1,000–$5,000 for small business or corporate returns. Costs depend on the complexity of your taxes, the number of forms required, and your location.
No, late fee is not applicable if you are liable to pay ITR, but paying voluntarily after the due date. Yes, you can claim a tax refund if you file your ITR after the due date.
Pay a PAYE late payment or filing penalty
IRS installment plan
If you don't have the cash right away, the IRS has installment plans that can help. There's no getting around interest and penalties, but you'll avoid more severe consequences. The IRS's short-term payment plan gives taxpayers up to 180 days to settle their debt.