The question of who most frequently files belated income tax returns—salaried employees, freelancers, or gig workers—remains unanswered by official data. Tax professionals observe behavioral patterns suggesting salaried employees may delay filing due to assumed tax deduction by employers, underestimating consequences like loss of loss carry-forward and late fees. Freelancers and gig workers might face complexities with multiple income sources or platform-based earnings, potentially leading to delays. The Income Tax Department does not release category-specific data on this matter.