Missed ITR deadline? UAE-based NRIs can still file, but penalties apply

Dubai: If you are an Indian expat in the UAE who missed the September 16, 2025 deadline to file your Income Tax Return (ITR) for Assessment Year 2025-26, you are not out of options.

The Indian Income Tax Department allows taxpayers to submit a belated return, which keeps you compliant but comes with penalties and some restrictions.

For Indian expats, filing late not only means penalties but can also complicate practical matters such as loan applications, visa processes, and financial documentation.

Experts recommend filing a belated return as soon as possible to reduce penalties and avoid last-minute technical issues on the portal.

FAQ#1: What is a belated return?

A belated return is simply an ITR filed after the official deadline. By law, such returns can be filed up to three months before the end of the assessment year, or before assessment is completed—whichever comes first. For this year, the absolute cut-off date is December 31, 2025.

FAQ#2: What happens if you file late?

Filing after the deadline triggers penalties under Section 234F. If your income exceeds Rs500,000, you will be charged a fee of Rs5,000. If it is Rs500,000 or less, the penalty is limited to Rs1,000.

Interest may also be added under Sections 234A, 234B and 234C if there is unpaid or short-paid tax. Refunds usually take longer for late filers, and belated returns are more likely to attract scrutiny from the Income Tax Department.

FAQ#3: What you lose by missing deadline

Belated returns restrict some benefits. For instance, most losses—such as capital losses—cannot be carried forward. Only house property loss and unabsorbed depreciation remain eligible.

If you wanted to claim deductions under the old tax regime (like HRA, LTA, or home loan deductions under Section 80C), these are only available if the return was filed before the due date. Missing the deadline can therefore increase your tax liability.

FAQ#4: How to file a belated return

The process is almost the same as filing on time. You log in to the Income Tax portal with your PAN, select Assessment Year 2025-26, choose the applicable ITR form, and mark it as a belated return. Once your details are filled in, you must verify the return either online (via Aadhaar OTP or net banking) or by sending a signed ITR-V form to the CPC.

A look at this year’s filing season..

Despite technical glitches, India’s tax portal saw heavy traffic in September. As of the extended deadline, 75.3 million returns had been filed, 65.1 million verified, and 40.1 million processed. The numbers highlight how important timely compliance is—and why those who missed out should use the belated filing option without delay.