Filing your income tax return (ITR) is a key responsibility for every taxpayer in India. However, sometimes life gets in the way, and you might miss the tax filing deadline. This is where belated ITRs help. 1. What is a Belated Income Tax Return? A belated ITR, under Section 139(4) of the Income Tax Act, 1961, is an income tax return filed after the deadline, usually July 31 of the assessment...