![Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]](https://taxbizmantra.com/wp-content/uploads/2026/07/Belated-Return-Under-Section-1394-768x458.webp)
Belated Return Under Section 139(4) [Section 263, Income Tax Act 2025]
Missed the ITR deadline? Here’s everything about filing a belated return under Section 139(4) — the 31 December 2026 last date, Section 234F penalty slabs, Section 234A interest, and what you permanently lose by filing late, including loss carry-forward rights and your old tax regime option.