Section 139(4) → Section 152(4)
Belated return
Quick Answer
Section 139(4) of the Income Tax Act, 1961 (Belated return) corresponds to Section 152(4) of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 139(4)
In the 1961 statute, Section 139(4) deals with belated return. Allows a taxpayer to file an ITR after the due date, but on or before December 31st of the Assessment Year.
From 1st April 2026, the same subject sits at Section 152(4) of the Income-tax Act, 2025 — retained and renumbered as Section 152(4) of the Income-tax Act, 2025. Retained. The deadline remains strictly December 31st of the Assessment Year. Belated returns automatically attract late fees under 234F.
For Section 139(4), the practical impact is rated High. The final window for standard tax filing.
Sec 139(4)
Provision Summary
Allows a taxpayer to file an ITR after the due date, but on or before December 31st of the Assessment Year.
Sec 152(4)
Provision Summary
Retained. The deadline remains strictly December 31st of the Assessment Year. Belated returns automatically attract late fees under 234F.
Key Changes & Highlights
- Loss carry-forwards (except house property) are automatically zeroed out in belated returns by the portal.
Related Sections
Frequently Asked Questions
What is Section 139(4) of the Income Tax Act, 1961 about?
Section 139(4) of the Income Tax Act, 1961 covers belated return. Allows a taxpayer to file an ITR after the due date, but on or before December 31st of the Assessment Year.
Which section replaces Section 139(4) in the Income-tax Act, 2025?
Section 139(4) of the Income Tax Act, 1961 maps to Section 152(4) of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The deadline remains strictly December 31st of the Assessment Year. Belated returns automatically attract late fees under 234F.
What is the impact of the change to Section 139(4) under the new tax code?
The transition impact for Section 139(4) is rated High. The final window for standard tax filing.
What should I watch out for when Section 139(4) moves to the 2025 code?
Loss carry-forwards (except house property) are automatically zeroed out in belated returns by the portal. These points are specific to Section 139(4) (Belated return).
Disclaimer: This mapping of Section 139(4) (Belated return) to Section 152(4) of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 139(4) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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