Filed your return late, or paid less advance tax than you should have? Use this calculator to estimate the extra you owe as a late filing fee under Section 234F and interest under Sections 234A and 234B for AY 2026-27. Interest under 234C is explained below.
The four charges, in plain words
Four sections add to your bill when you file late or pay tax late. Here is what each one means.
Section 234F: late filing fee
A flat fee for filing your return after the due date. It is Rs 5,000, or Rs 1,000 if your total income is up to Rs 5 lakh. There is no fee if you file on time.
Section 234A: interest for filing late
If you file after the due date and still owe tax, you pay interest at 1 percent for every month or part of a month on the unpaid amount, from the day after the due date until you file.
Section 234B: interest for short advance tax
If your advance tax and TDS together come to less than 90 percent of your total tax, you pay 1 percent a month on the shortfall, from 1 April of the assessment year until you pay.
Section 234C: interest for late instalments
This is for paying your advance tax instalments late during the year, even if the year-end total is fine. Because it depends on each instalment, it is best worked out alongside the schedule in our advance tax estimator, and it is not part of the figure above.
How to avoid these
File by your due date and pay at least 90 percent of your tax through TDS and advance tax during the year. Not sure which form is yours or what your dates are? Use the ITR form finder and the advance tax estimator, and compare regimes with the old vs new regime calculator. For the official rules, see the income tax e-filing portal.
This is an estimate for general guidance and is not tax advice. Interest is charged on a month or part of a month basis, and exact figures depend on your assessment. Please confirm with a qualified professional.
Frequently asked questions
What is the late fee for filing ITR after the due date?
Under Section 234F it is Rs 5,000, reduced to Rs 1,000 if your total income is up to Rs 5 lakh. There is no fee if you file on time.
How much is interest under Section 234A?
1 percent for every month or part of a month on the unpaid tax, from the day after the due date until you file your return.
When does Section 234B apply?
When your advance tax and TDS together are less than 90 percent of your total tax. Interest runs at 1 percent a month from 1 April of the assessment year until you pay.
What is the difference between 234B and 234C?
234B is for paying too little advance tax for the year as a whole, while 234C is for paying the instalments late during the year. Both run at 1 percent a month.
Can I avoid 234A interest by paying tax but filing late?
234A interest is on unpaid tax, so paying your tax reduces it, but the 234F late fee still applies for filing after the due date.
Official reference: Income-tax Act, 2025 (as amended by the Finance Act, 2026), Income Tax Department.
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