You can file a belated ITR by December 31, 2024. But, you have to pay penalties and interest on any unpaid taxes.
If you (ITR-3 and ITR-4 filers) do not file form 10-IEA, it will be assumed that you have opted for the new tax regime.
India offers two tax regimes: the old and the new.
For the financial year 2024-25, the first advance tax instalment is due on June 15th, 2024., that is today.
The Income Tax Department has facilitated the e-filing for ITR-1, ITR-2, and ITR-4.