Stub article on Belated return. A full encyclopedic entry is pending.
Updated 19 August 2026
What this article will cover
A full salary-calculator article on Belated return will cover the belated return under Section 139(4) of the Income-tax Act, the time limit for filing it, the fee under Section 234F, and what a belated filing costs in regime choice and loss carry-forward, with internal links to neighbouring topics and a references section pointing to primary sources.