{"id":10535,"date":"2022-12-28T13:19:44","date_gmt":"2022-12-28T13:19:44","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/new-learn?p=10535"},"modified":"2026-01-29T18:51:01","modified_gmt":"2026-01-29T13:21:01","slug":"belated-income-tax-return-filing-for-ay-2022-2023","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/belated-income-tax-return-filing-for-ay-2022-2023\/","title":{"rendered":"Belated Income Tax Return Filing for AY 2026\u20132027"},"content":{"rendered":"

The time for filing a revised or belated income tax return (ITR) will conclude on December 31, now that 2026 is coming to an end, and 2025 will begin in roughly a week. You can, therefore, fix the situation by filing a late or revised ITR by December 31, 2026, if you were unable to file your income tax return<\/strong><\/a> by July 1, 2026, or if you already filed the ITR but made a mistake.<\/p>\n

The assessment year 2026\u20132027\u2019s original deadline for filing income tax returns was July 31; this year, the deadline was not extended. On the original final day for submitting ITRs, July 31, a record 72.42 lakh forms were submitted, bringing the total to 5.83 crore, which is about the same as last year. ITR filing<\/strong><\/a> started slowly, but as the deadline drew near, it increased.<\/p>\n

Belated income tax return<\/h2>\n

If you miss the initial deadline, you may still file a belated ITR<\/strong><\/a> under Section 139(4) of the Income Tax Act of 1961. Taxpayers with a total income of at least Rs 5 lakh must pay a penalty of Rs 5,000 under Section 234F if they file a belated ITR after July 31. The fee is Rs 1,000 for taxpayers with total incomes under Rs 5 lakh, while there is no penalty for those who are exempt from income tax<\/strong>.<\/p>\n

In the ITR form, filers must choose Section 139(4) to submit the overdue ITR. The belated ITR must be submitted by December 31. If this deadline is missed, unless the income tax department sends a notice, the person will not be allowed to file the ITR.<\/p>\n

Revised income tax return<\/h2>\n

You have until December 31 to file a revised ITR if you submitted the original ITR by the due date of July 31 but made a mistake. Section 139(5) of the Income Tax Act contains the relevant provision. A revised ITR must be submitted using the same procedure as an original ITR. The statistics included in the original ITR will also be required in the procedure; therefore, you must select Section 139(5) on the ITR form and have the original ITR on hand.<\/p>\n

In accordance with the statutory deadlines, the updated return may be filed more than once, according to Sumit Mangal, partner at Luthra and Luthra Law Offices India. However, if a return is updated more than once, it may be chosen for a thorough analysis to determine the causes of the repeated changes. Nothing specific needs to be taken into account while filing the updated return.<\/p>\n

He continued by saying that it is important to make sure the amended return contains accurate data and information because it will replace the original return, and repeated revised returns may lead to a thorough examination of the situation. The updated return should also include the disclosures made in the tax audit report, according to the statement.<\/p>\n

\u201cEven those who file tardy ITRs (returns that are filed after the due date) are allowed to file a revised return,\u201d said Maneet Pal Singh, partner at I.P. Pasricha & Co. Previously, only taxpayers who had submitted an ITR before the deadline\u2019s expiration were permitted to alter their returns.<\/p>\n

\u201cThe procedure for filing an original ITR and an updated ITR is the same.\u201d You must, however, file an amended ITR under Section 139(5) of the Income Tax Act. The option \u201cRevised u\/s 139(5)\u201d must be chosen in the \u201creturn filed under\u201d column. He said the ITR form will also ask you for information about the previous ITR, such as the receipt number and the date of the original ITR filing.<\/p>\n

The government extended the due date for filing business ITRs for the assessment year 2025\u20132026 from the original deadline of October 31 to November 7 in October. The Central Board of Direct Taxes (CBDT) has already extended the deadline for submitting audit reports.<\/p>\n

Returns and forms applicable for salaried individuals for AY 2026\u20132027<\/h2>\n

1. ITR-1 (SAHAJ)\u2014Applicable for individuals<\/h3>\n

This return applies to residents (other than those who are not habitual residents) with a total income of Rs. 50 lakh from salary\/pension, one residential property, other sources (interest, dividend, family pension, etc.), and up to Rs. 5,000 from agriculture.<\/p>\n

The following individuals are not permitted to use ITR-1:<\/p>\n

(a) Directors of companies;<\/p>\n

(b) Holders of unlisted equity shares at any time during the prior year;<\/p>\n

(c) Owners of assets (including financial interests in entities) situated outside of India;<\/p>\n

(d) Is a signatory on any account outside of India;<\/p>\n

(e) receives money from sources outside of India;<\/p>\n

(f) is a person whose tax has been withheld under Section 194N;<\/p>\n

(g) Who has any brought-forward loss or loss to be carried forward under any head of income; and<\/p>\n

(h) whose case payment or deduction of tax<\/strong> has been suspended on ESOP.<\/p>\n

2. ITR-2<\/a>\u2014Applicable for individuals and Hindu undivided family<\/h3>\n

The following individuals are not permitted to use ITR-2:<\/p>\n

(a) Directors of companies;<\/p>\n

(b) Holders of unlisted equity shares at any time during the prior year;<\/p>\n

(c) Owners of assets (including financial interests in entities) situated outside of India;<\/p>\n

(d) ISIS is a signatory on any account outside of India;<\/p>\n

(e) receives money from sources outside of India;<\/p>\n

(f) Who has any brought-forward loss or loss to be carried forward under any head of income; and<\/p>\n

(g) In which case has payment or tax deduction been suspended on ESOP?<\/p>\n

3. ITR-3<\/a> \u2014Applicable for Individual, Hindu undivided family, and firm (other than limited liability partnership)<\/h3>\n

In addition to income from a business or profession that is calculated on a presumptive basis (under Sections 44AD, 44ADA, and 44AE), and income from any of the following sources (salary\/pension, one house property, other sources (interest, family pension, dividend, etc.), a HUF that is a resident other than one who is not ordinarily resident, or a firm [other than a limited liability partnership (LLP)].<\/p>\n

The following individuals are not permitted to use ITR-3:<\/p>\n

(a) Directors of companies;<\/p>\n

(b) Holders of unlisted equity shares at any time during the prior year;<\/p>\n

(c) Owners of assets (including financial interests in entities) situated outside of India;<\/p>\n

(d) Is a signatory on any account outside of India;<\/p>\n

(e) receives money from sources outside of India;<\/p>\n

(f) Who has any brought forward loss or loss to be carried forward under any head of income; and<\/p>\n

(g) In which case has payment or tax deduction been suspended on ESOP?<\/p>\n

Please be aware that ITR-3 (Sugam) is optional. If an assessee is qualified to declare profits and gains from a business or profession on a presumptive basis under sections 44AD, 44ADA, or 44AE, he\/she may use this streamlined return form at his\/her discretion.<\/p>\n

Forms applicable<\/h2>\n
    \n
  1. Form 12BB\u2014Particulars of claims by an employee for deduction of tax (u\/s 192)<\/li>\n<\/ol>\n\n\n\n
    \n\n\n\n\n\n
    Provided by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
    An employee to his employer(s)<\/td>\nEvidence or particulars of HRA, LTC, deduction of interest on a home loan, tax-saving claims,\/Deductions on eligible payments or investments to calculate tax to be deducted at source (TDS)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/td>\n<\/tr>\n
    <\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      \n
    1. Form 16\u2014Certificate of Tax Deducted at Source on Salary (U\/s 203 of the Income Tax Act, 1961)<\/li>\n<\/ol>\n\n\n\n\n
      Provided by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
      An employee to their employer(s) at the end of the financial year<\/td>\nIncome of such person, deductions\/exemptions,, and tax deducted<\/strong> at source for computing tax payable\/refundable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
      <\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
        \n
      1. Form 16A\u2014Certificate u\/s 203 of the Income Tax Act, 1961<\/a> for TDS on income other than salary<\/li>\n<\/ol>\n\n\n\n
        \n\n\n\n\n\n
        Provided by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
        Dedicator to the deductee<\/td>\nForm 16A is a tax deducted at source (TDS) certificate issued quarterly that captures the amount of TDS, the nature of payments and the TDS payments deposited with the income tax department.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00a0<\/td>\n

        		<\/td>\n<\/tr>\n
        <\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00a0<\/p>\n

          \n
        1. Form 67\u2014Statement of Income from a country or specified territory outside India and Foreign Tax Credit<\/li>\n<\/ol>\n

          \u00a0<\/p>\n\n\n\n\n
          Submitted by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
          Taxpayer, to be furnished on or before the due date specified for furnishing the ITRs u\/s 139(1)<\/td>\nIncome from a country or specified territory outside India and the foreign tax credit claimed<\/strong><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          \u00a0<\/p>\n\n\n\n\n
          <\/td>\n<\/td>\n<\/tr>\n
          <\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
            \n
          1. Form 26AS\u2014Annual Information Statement<\/li>\n<\/ol>\n\n\n\n\n
            Provided by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
            Income tax department (It is available in the TRACES portal and may be accessible after logging on to the income tax e-filing portal or Internet banking)<\/td>\n\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tax deducted\/collected at source<\/p>\n

            \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Advance tax\/self-assessment tax paid<\/p>\n

            \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Specified financial transactions<\/p>\n

            \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Demand\/refund pending\/completed proceedings<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u00a0<\/p>\n\n\n\n\n
            <\/td>\n<\/td>\n<\/tr>\n
            <\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
              \n
            1. Form 15G\u2014Declaration by resident taxpayer (not being a company or firm<\/strong>) claiming certain receipts without deduction of tax<\/li>\n<\/ol>\n\n\n\n\n
              Submitted by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
              A resident individual less than 60 years or HUF, or any other person (other than a company\/firm) to bank for not deducting TDS on interest income if the income is below the basic exemption limit<\/td>\nEstimated income for the FY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              \u00a0<\/p>\n\n\n\n\n\n\n
              <\/td>\n<\/tr>\n
              <\/td>\n<\/tr>\n
              7.\u00a0\u00a0\u00a0\u00a0\u00a0 Form 15H\u2014Declaration to be made by a resident individual (who is 60 years of age or more)<\/p>\n

              claiming certain receipts without the deduction of tax<\/td>\n<\/tr>\n

              \n\n\n\n\n
              Submitted by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
              A resident individual, 60 years or more, to the bank for not deducting TDS on interest income<\/td>\nEstimated income for the FY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              \u00a0<\/p>\n\n\n\n\n\n\n
              <\/td>\n<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
              8.\u00a0\u00a0\u00a0\u00a0\u00a0 Form 10E\u2014Form for furnishing particulars of income for claiming relief u\/s 89(1) when salary<\/p>\n

              is paid in arrears or in advance<\/td>\n<\/tr>\n

              \n\n\n\n\n
              Provided by<\/td>\nDetails provided in the form<\/td>\n<\/tr>\n
              An employee of the income tax department<\/td>\n\n
                \n
              • Arrears\/advance salary<\/li>\n
              • Gratuity<\/li>\n
              • Compensation on<\/li>\n<\/ul>\n

                termination<\/p>\n

                \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Commutation of pension<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n
                <\/td>\n<\/td>\n<\/tr>\n
                <\/td>\n\u00b7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Tax slabs for AY 2026\u20132027<\/strong><\/h2>\n

                According to Section 115 BAC of the Income Tax Act, individuals and HUFs may choose either the current tax regime or the new tax regime with a lower rate of taxation.<\/p>\n

                Certain exemptions and deductions (such as 80C, 80D, 80TTB, and HRA) available under the existing tax regime will not be available to the taxpayer choosing concessional rates under the new tax regime.<\/p>\n\n\n\n
                <\/td>\nFor Individuals (resident or non-resident) less than 60 years of age anytime during the previous year:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
                Existing tax regime<\/td>\nNew tax regime u\/s 115BAC<\/td>\n<\/tr>\n
                Income tax slab<\/td>\nIncome tax rate<\/td>\nIncome tax slab<\/td>\nIncome tax rate<\/td>\n<\/tr>\n<\/thead>\n
                Up to \u20b9 2,50,000<\/td>\nNil<\/td>\nUp to \u20b9 2,50,000<\/td>\nNil<\/td>\n<\/tr>\n
                \u20b9 2,50,001\u2013\u20b9 5,00,000<\/td>\n5% above \u20b9 2,50,000<\/td>\n\u20b9 2,50,001\u2013\u20b9 5,00,000<\/td>\n5% above \u20b9 2,50,000<\/td>\n<\/tr>\n
                \u20b9 5,00,001\u2013\u20b9 10,00,000<\/td>\n\u20b9 12,500 + 20% above \u20b9 5,00,000<\/td>\n\u20b9 5,00,001\u2013\u20b9 7,50,000<\/td>\n\u20b9 12,500 + 10% above \u20b9 5,00,000<\/td>\n<\/tr>\n
                Above \u20b9 10,00,000<\/td>\n\u20b9 1,12,500 + 30% above \u20b9 10,00,000<\/td>\n\u20b9 7,50,001\u2013\u20b9 10,00,000<\/td>\n\u20b9 37,500 + 15% above \u20b9 7,50,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 10,00,001\u2013\u20b9 12,50,000<\/td>\n\u20b9 75,000 + 20% above \u20b9 10,00,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 12,50,001\u2013\u20b9 15,00,000<\/td>\n\u20b9 1,25,000 + 25% above \u20b9 12,50,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\nAbove \u20b9 15,00,000<\/td>\n\u20b9 1,87,500 + 30<\/p>\n

                above \u20b9 15,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n
                <\/td>\nFor individuals (resident or non-resident), 60 years or more but less than 80 years<\/p>\n

                of age anytime during the previous year:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
                Existing tax regime<\/td>\nNew tax regime u\/s 115BAC<\/td>\n<\/tr>\n
                Income tax slab<\/td>\nIncome tax rate<\/td>\nIncome tax slab<\/td>\nIncome tax rate<\/td>\n<\/tr>\n<\/thead>\n
                Up to \u20b9 3,00,000<\/td>\nNil<\/td>\nUp to \u20b9 2,50,000<\/td>\nNil<\/td>\n<\/tr>\n
                \u20b9 3,00,001\u2013\u20b9 5,00,000<\/td>\n5% above \u20b9 3,00,000<\/td>\n\u20b9 2,50,001\u2013\u20b9 5,00,000<\/td>\n5% above \u20b9 2,50,000<\/td>\n<\/tr>\n
                \u20b9 5,00,001\u2013\u20b9 10,00,000<\/td>\n\u20b9 10,000 + 20% above \u20b9 5,00,000<\/td>\n\u20b9 5,00,001\u2013\u20b9 7,50,000<\/td>\n\u20b9 12,500 + 10% above \u20b9 5,00,000<\/td>\n<\/tr>\n
                Above \u20b9 10,00,000<\/td>\n\u20b9 1,10,000 + 30% above \u20b9 10,00,000<\/td>\n\u20b9 7,50,001\u2013\u20b9 10,00,000<\/td>\n\u20b9 37,500 + 15% above \u20b9 7,50,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 10,00,001\u2013\u20b9 12,50,000<\/td>\n\u20b9 75,000 + 20% above \u20b9 10,00,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 12,50,001\u2013\u20b9 15,00,000<\/td>\n\u20b9 1,25,000 + 25% above \u20b9 12,50,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\nAbove \u20b9 15,00,000<\/td>\n\u20b9<\/p>\n

                1,87,500 + 30% above \u20b9 15,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n
                <\/td>\nFor individuals (resident or non-resident) 80 years of age or more, anytime<\/p>\n

                The previous year:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
                Existing tax regime<\/td>\nNew tax regime u\/s<\/p>\n

                115BAC<\/td>\n<\/tr>\n

                Income tax slab<\/td>\nIncome tax rate<\/td>\nIncome tax slab<\/td>\nIncome tax rate<\/td>\n<\/tr>\n<\/thead>\n
                Up to \u20b9\u00a05,00,000<\/td>\nNil<\/td>\nUp to \u20b9 2,50,000<\/td>\nNil<\/td>\n<\/tr>\n
                \u20b9 5,00,001\u2013\u20b9 10,00,000<\/td>\n20% above \u20b9 5,00,000<\/td>\n\u20b9 2,50,001\u2013\u20b9 5,00,000<\/td>\n5% above \u20b9 2,50,000<\/td>\n<\/tr>\n
                Above \u20b9 10,00,000<\/td>\n\u20b9 1,00,000 + 30% above \u20b9 10,00,000<\/td>\n\u20b9 5,00,001\u2013\u20b9 7,50,000<\/td>\n\u20b9 12,500 + 10% above \u20b9 5,00,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 7,50,001\u2013\u20b9 10,00,000<\/td>\n\u20b9 37,500 + 15% above \u20b9 7,50,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 10,00,001\u2013\u20b9 12,50,000<\/td>\n\u20b9 75,000 + 20% above \u20b9 10,00,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n\u20b9 12,50,001\u2013\u20b9 15,00,000<\/td>\n\u20b9 1,25,000 + 25% above \u20b9 12,50,000<\/td>\n<\/tr>\n
                <\/td>\n<\/td>\nAbove \u20b9 15,00,000<\/td>\n\u20b9 1,87,500 + 30% above \u20b9 15,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n
                <\/td>\nNote<\/strong><\/p>\n

                1. The rates for the health and education cess and the surcharge are the same under both tax systems.<\/p>\n

                2. The u\/s 87 rebate: If a resident individual\u2019s total income is less than \u20b95,000, they may be eligible for a rebate of up to 100% of income tax, or \u20b912,500, whichever is less. Both tax regimes provide for this rebate.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Surcharge, marginal relief, and health and education cess<\/h2>\n\n\n\n
                <\/td>\n\n\n\n\n\n\n\n\n\n
                \n

                What is a surcharge?<\/strong><\/h3>\n<\/td>\n<\/tr>\n

                People who make income beyond the outlined limits are subject to an additional fee known as a<\/p>\n

                surcharge, which is added to the amount of income tax determined using the current rates.<\/p>\n

                  \n
                • 10%\u2014Taxable income above \u20b9 50 lakh\u2013up to \u20b9 1 crore<\/li>\n
                • 15%\u2014Taxable income above \u20b9 1 crore\u2013up to \u20b9 2 crore<\/li>\n
                • 25%\u2014Taxable income above \u20b9 2 crore\u2013up to \u20b9 5 crore<\/li>\n
                • 37%\u2014Taxable income above \u20b9 5 crore<\/li>\n
                • The maximum rate of surcharge on income by way of dividend or income under the provisions of<\/li>\n<\/ul>\n

                  Sections 111A, 112A, and 115AD is 15%.<\/td>\n<\/tr>\n

                \n

                What is marginal relief?<\/h3>\n<\/td>\n<\/tr>\n

                When the surcharge payable exceeds the increased income, that makes a person responsible for the<\/p>\n

                Surcharge. As an alternative to the surcharge, marginal relief is provided. The amount payable as a surcharge<\/p>\n

                cannot be greater than the amount of income that exceeds 50 lakh, 1 crore, 2 crore, or 5 crore, respectively.<\/td>\n<\/tr>\n

                What is the health and education cess?<\/td>\n<\/tr>\n
                Additionally, a health and education tax of 4% must be paid on top of income tax and the surcharge (if any).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Investments\/Payments\/Incomes on which I can get tax benefits<\/p>\n

                Section 24(b)\u2014Interest on house loans and housing improvement loans is deducted from income from real estate. The maximum deduction for interest paid on a housing loan for a self-occupied home<\/strong> is 2 lakh. For those choosing the new tax regime, this deduction is not accessible.<\/p>\n

                The interest on loans allowed by Section 24(b) is listed below:<\/p>\n\n\n\n\n\n\n\n\n
                Nature of property<\/td>\nWhen the loan was taken<\/td>\nPurpose of loan<\/td>\nAllowable (Maximum limit)<\/strong><\/td>\n<\/tr>\n
                Self-Occupied<\/td>\nOn or after 1\/04\/1999<\/td>\nConstruction or purchase of house property<\/td>\n\u20b9 2,00,000<\/td>\n<\/tr>\n
                On or after 1\/04\/1999<\/td>\nFor repairs of house property<\/td>\n\u20b9 30,000<\/td>\n<\/tr>\n
                Before 1\/04\/1999<\/td>\nConstruction or purchase of house property<\/td>\n\u20b9 30,000<\/td>\n<\/tr>\n
                Before 1\/04\/1999<\/td>\nFor repairs of house property<\/td>\n\u20b9 30,000<\/td>\n<\/tr>\n
                Let Out<\/td>\nAny time<\/td>\nConstruction or purchase of house property<\/td>\nActual value without any limit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n

                Tax deductions specified under Chapter VIA of the Income Tax Act<\/p>\n

                Except for the deduction allowed under Section 80CCD (2), which will also be applicable for the new tax regime, a taxpayer choosing the new tax regime pursuant to Section 115 BAC will not be eligible for these deductions.<\/p>\n\n\n\n\n\n
                80C, 80CCC, 80CCD (1)<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                Dedication to payments made to<\/p>\n\n\n\n\n\n
                80C<\/td>\nLife insurance premium<\/p>\n

                Provident fund<\/p>\n

                Subscription to certain equity shares<\/p>\n

                Tuition fees<\/p>\n

                National Savings Certificate,<\/p>\n

                Housing loan principal<\/p>\n

                Other various items<\/p>\n

                \u00a0<\/td>\n<\/tr>\n

                80CCC<\/td>\nAnnuity plan of LIC or other insurer for a pension scheme<\/td>\n<\/tr>\n
                80CCD(1)<\/td>\nPension scheme of the central government<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n\n\n\n\n\n\n\n\n
                <\/td>\nCombined deduction limit of\u00a0\u20b9 1,50,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n
                80CCD(1B)<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                Dedication toward payments made to the pension scheme of the central government, excluding deduction claimed under 80CCD (1)<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n\n\n
                Dedication limit of \u20b9 50,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n
                <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80CCD(2)<\/td>\n<\/tr>\n<\/thead>\n
                Dedication to the contribution made by an employer to the pension scheme<\/p>\n

                of the central government<\/p>\n\n\n\n
                If an employer is a PSU, state government, or other<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n\n
                Dedication limit of<\/p>\n

                10%<\/strong>\u00a0of salary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n

                If an employer is the central government<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n
                Dedication limit of<\/p>\n

                14%<\/strong> of the salary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80D<\/td>\n<\/tr>\n<\/thead>\n
                Dedication to payments made to health insurance premiums and preventive healthcheck-upsp<\/p>\n\n\n\n
                For Self\/Spouse or dependent children<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n\n\n
                \u20b9 25,000<\/strong>\u00a0(\u20b9 50,000 if any person<\/p>\n

                is a senior citizen)<\/td>\n<\/tr>\n

                \u20b9 5,000<\/strong>\u00a0for preventive health<\/p>\n

                check up, included ithe n above limit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n

                For Parents<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n\n
                \u20b9 25,000<\/strong>\u00a0(\u20b950,000 if any person<\/p>\n

                is a senior citizen)<\/td>\n<\/tr>\n

                \u20b9 5,000<\/strong>\u00a0for preventive health<\/p>\n

                check up, included in the above limit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n

                Dedication towards medical expenses incurred on a senior citizen if no premium is paid on health insurance coverage.<\/p>\n\n\n\n
                For Self\/Spouse or dependent children<\/td>\n\n\n\n\n\n
                <\/td>\nDedication limit of \u20b9 50,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
                For parents<\/td>\n\n\n\n\n
                <\/td>\nDedication limit of \u20b9 50,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80DD<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                \u00a0<\/p>\n

                \u00a0<\/p>\n

                Dedication to payments made toward maintenance or medical treatment of a disabled dependent, or paid\/deposited any amount under a relevant approved scheme<\/td>\n

                		\n\n\n\n
                <\/td>\n\n\n\n\n\n\n
                Flat deduction of
                \n\u20b9 75,000<\/strong>
                \navailable for a person with a disability, irrespective ofthe\u00a0 expense incurred<\/td>\n<\/tr>\n
                The deduction is
                \n\u20b9 1,25,000<\/strong>
                \nIf the person has a severe disability (80% or more).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n                		<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80DDB<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                \u00a0<\/p>\n

                Dedication toward payments made toward medical treatment of self or dependent for specified diseases<\/td>\n

                		\n\n\n\n
                <\/td>\n\n\n\n\n\n
                Dedication limit of
                \n\u20b9 40,000<\/strong>
                \n(\u20b9 1,00,000 if senior citizen)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n                		<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80EDedication<\/td>\n<\/tr>\n<\/thead>\n
                n to interest payments made on a loan for the higher education of oneself or a relative<\/td>\n\n\n\n\n
                <\/td>\nTotal amount<\/p>\n

                paid toward<\/p>\n

                interest on<\/p>\n

                loan taken<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80EE<\/td>\n<\/tr>\n<\/thead>\n
                Dedication toward interest payments made on loans taken forthe\u00a0 acquisition of residential house property where the loan is sanctioned between 1st April 2016 and 31st March 2017<\/td>\n\n\n\n\n
                <\/td>\nDedication limit of
                \n\u20b9 50,000<\/strong>
                \non the interest paid on the loan taken<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80EEA<\/td>\n<\/tr>\n<\/thead>\n
                Dedication is available only to individuals toward interest payments made on loans taken for the acquisition of residential house property for the first time, where the loan is sanctioned between 1st April 2019 and 31st March 2022, and deduction should not have been claimed u\/s 80EE<\/td>\n\n\n\n\n
                Dedication<\/td>\nn limit of
                \n\u20b9 1,50,000<\/strong>
                \non the interest paid on the loan taken<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80EEB<\/td>\n<\/tr>\n<\/thead>\n
                Dedication toward interest payments made on loan for the purchase of an electric vehicle where the loan is sanctioned between 1st April 2019 and 31st March 2023<\/td>\n\n\n\n\n
                <\/td>\nDedication limit of
                \n\u20b9 1,50,000
                \non the interest paid on the loan taken<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80G<\/td>\n<\/tr>\n<\/thead>\n
                Dedication to donations made to prescribed funds, charitable institutions, etc.<\/p>\n

                Donations are eligible for deduction under the following categories<\/p>\n\n\n\n
                Without any limit<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n\n\n
                100%\u00a0<\/strong>deduction<\/td>\n<\/tr>\n
                50%<\/strong>\u00a0deduction<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
                Subject to the qualifying limit<\/td>\n\n\n\n\n
                <\/td>\n\n\n\n\n\n
                100%\u00a0<\/strong>deduction<\/td>\n<\/tr>\n
                50%\u00a0<\/strong>deduction<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n

                Note<\/strong>: Any donation provided in cash that is worth more than 2000 is not eligible for a deduction under this provision.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80GG<\/td>\n<\/tr>\n<\/thead>\n
                Dedication toward rent paid for the house and applicable only to those who are self-employed or for whom HRA is<\/p>\n

                not part of the salary<\/p>\n

                The least of the following shall be allowed as a deduction<\/p>\n\n\n\n
                Rent paid reduced by 10% of the total income before this deduction<\/td>\n\u20b9 5,000 per month<\/td>\n25% of the total income (excluding long<\/p>\n

                term capital gains, short-term<\/p>\n

                capital gains under section 111A or income under section 115A or 115D)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Note:<\/strong> Form 10BA is to be filled out for claiming this deduction.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80GGA<\/td>\n<\/tr>\n<\/thead>\n
                Dedication to donations made for scientific research or rural development<\/p>\n

                Donations are eligible for deduction under the following categories<\/p>\n\n\n\n\n\n\n\n
                Research an association or university, college, or other institution for<\/p>\n

                Scientific research<\/p>\n

                Social science or statistical research<\/td>\n<\/tr>\n

                Association or institution for<\/p>\n

                Rural development<\/p>\n

                Conservation of natural resources or for afforestation<\/td>\n<\/tr>\n

                PSU or local authority an association, or institution approved by the national committee<\/p>\n

                for carrying out any eligible project<\/td>\n<\/tr>\n

                Funds notified bythe\u00a0 central government for<\/p>\n

                Afforestation<\/p>\n

                Rural development<\/td>\n<\/tr>\n

                National Urban Poverty Eradication Fund as set up and notified by the central government<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n
                <\/td>\nNote:<\/strong> No deduction shall be allowed under this section in respect of a donation made<\/p>\n

                in cash exceeding \u20b9 2000 or if the gross total income includes income from profit\/gains<\/p>\n

                of business\/profession<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80GGC<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                \u00a0<\/p>\n

                Dedication to donations made to a political party or an electoral trust<\/td>\n

                		\n\n\n\n
                <\/td>\n\n\n\n\n\n
                Deduction toward<\/p>\n

                Donations made to a political party or an electoral trust<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n

                		<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80TTA<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                \u00a0<\/p>\n

                Dedication to interest received on savings bank accounts by non-senior citizens<\/td>\n

                		\n\n\n\n
                Dedication<\/td>\n\n\n\n\n\n
                n limit of
                \n\u20b9 10,000\/-<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n                		<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                80TTB<\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                \u00a0<\/p>\n

                Dedication to interest received on deposits by resident senior citizens<\/td>\n

                		\n\n\n\n
                <\/td>\n\n\n\n\n\n
                Dedication limit of
                \n\u20b9 50,000\/-<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n                		<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/p>\n\n\n\n\n\n
                <\/td>\n<\/td>\n<\/tr>\n<\/thead>\n
                \u00a0<\/p>\n

                Deductions for a resident\u00a0individual taxpayer with disability<\/td>\n

                		\n\n\n\n
                <\/td>\n\n\n\n\n\n
                Flat\u00a0\u20b9 75,000\u00a0<\/strong>deduction for a person with disability, irrespective of the expense incurred<\/p>\n

                Flat\u00a0\u20b9 1,25,000\u00a0<\/strong>deduction for a person with severe disability (80% or more), irrespective of the expense incurred<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n

                		<\/td>\n<\/tr>\n
                <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                \u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                The time for filing a revised or belated income tax return (ITR) will conclude on December 31, now that 2026 is coming…<\/p>\n","protected":false},"author":1,"featured_media":10539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[11],"tags":[],"class_list":{"0":"post-10535","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-income-tax-return"},"yoast_head":"\nBelated Income Tax Return Filing for AY 2026\u20132027<\/title>\n<meta name=\"description\" content=\"Belated Income Tax Return Filing for AY 2026\u20132027 - Time for filing revised or belated income tax return (ITR) will conclude on December 31\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kanakkupillai.com\/learn\/belated-income-tax-return-filing-for-ay-2022-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belated Income Tax Return Filing for AY 2022\u20132023\" \/>\n<meta property=\"og:description\" content=\"Belated Income Tax Return Filing for AY 2022\u20132023 - 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