According to the rules of the government, all the tax payers who have not been able to file their return by July 31, still have the opportunity to file income tax. Is. People can file income tax till 31st December. However, after the deadline, people will now have to pay a fine for it. According to the Income Tax Act of 1961, those who pay tax after July 31 will have to pay income tax along with interest under section 234A.