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Penalties for not Filing Tax Returns

Last updated on Oct 26, 2026

If you do not file your income tax returns or you delay it, then ​you will face a penalty by the Income Tax Department. Return of income which has not been furnished on or before the due date specified is called belated return. 

If you are required to furnish a return of income and fail to do so within time prescribed, you will have to pay interest on tax due.1 Any person who has not filed their tax returns within the time period, can furnish return for any tax year at any time before (whichever is earlier):

  •  The end of the relevant tax year or 
  • Completion of the assessment                     

Penalty Fee or Amount

You can find a detailed list of penalties and punishments for income tax related offences here. Some of the offences are given below:

Delay in Filing Returns

The fee you will have to pay for a  default in furnishing return of income is:

  • Rs. 5000 if return is furnished on or before the 31st day of December of the tax year
  • Rs. 10,000 in any other case. However, late filing fee shall not exceed Rs. 1000 if the total income of the taxpayer does not exceed Rs. 5 lakh.2

Non-Payment of Tax / Not filing Tax Returns

If you do not pay taxes or file your income tax returns then you will have to pay interests, penalty and even face prosecution (go to Court). The prosecution can lead to simple imprisonment up to 6 months. In situations where  the tax sought to be evaded exceeds Rs. 50,00,000 the punishment could be 2 years.3​​

  1. Section 263, Income-tax Act, 2025. [↩]
  2. Section 428, Income-tax Act, 2025. [↩]
  3. Section 478, Income-tax Act, 2025. [↩]

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