Overview

• More than 4.66 crore returns have been filed and about 3.23 crore processed so far, indicating many taxpayers are still waiting for refunds.
• The September 15 due date applies to non-audit filers, with late returns attracting Section 234F fees of up to Rs 5,000 (Rs 1,000 for income up to Rs 5 lakh) and 1% monthly interest on unpaid tax.
• Audit-required taxpayers retain a later deadline of October 31, and returns filed after September 15 are treated as belated under current rules.
• Taxpayers should ensure correct, pre-validated bank details and complete e-verification within 30 days for the return to be valid and for refunds to be credited.
• Experts caution against last‑minute filing due to frequent portal slowdowns near cutoffs, and any further relief would depend on filing volumes and system performance.