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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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 does Section 139(4) of the Income Tax Act 1961 deal with?
Section 139(4) (Belated return) Allows a taxpayer to file an ITR after the due date, but on or before December 31st of the Assessment Year.
What is the new section number for Section 139(4) under the Direct Tax Code 2025?
Section 139(4) of the ITA 1961 maps to Section 152(4) of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 139(4) under the new tax code?
Section 139(4) is marked as "Retained" with status "Modified". Impact: High - The final window for standard tax filing.
What are the key changes to Section 139(4) under DTC 2025?
Loss carry-forwards (except house property) are automatically zeroed out in belated returns by the portal.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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