Taxpayers who have spotted mistakes in their income tax returns for income earned during the 2024–25 financial year are watching the calendar closely. The is December 31, 2025, provided the tax assessment has not been completed earlier. With just a day left, many are asking whether the Income Tax Department may extend the deadline.
In recent weeks, the department has sent emails and messages asking taxpayers to review their returns and correct any errors. For several people, this step is important, as refunds may remain stuck until the mistakes are fixed.
A revised income tax return allows taxpayers to correct errors or omissions made in the original return. These could include missing income details, incorrect deductions, or reporting mistakes.
CA (Dr) Suresh Surana explains, “A taxpayer may revise their Income Tax Return if an error or omission is discovered after submission. This is permitted under Section 139(5) of the Income-tax Act, 1961.”
He adds that a revised return completely replaces the original one and becomes the valid return for that assessment year. “Filing a revised return does not attract any penalty, provided it is submitted within the permitted timeline,” he says.
However, Surana says that if the revision results in a higher tax liability, the
The revised return must be filed on or before December 31 of the relevant assessment year, or before the completion of the assessment, whichever is earlier.
“For Assessment Year 2025–26, the deadline to file a revised return is December 31, 2025,” Surana says.
He also clarifies that even if the original return was filed late, it can still be revised within the allowed time. “This provision applies even if the original return was filed belatedly, provided the revision is made within the prescribed time limits,” he says.
In cases where revision is not allowed, taxpayers still have an alternative. “Taxpayers may correct errors by filing an updated return under Section 139(8A). This can be done within 48 months from the end of the relevant assessment year, subject to certain conditions and additional tax liabilities,” Dr Surana explains.
The process of filing a revised return is online and straightforward. According to Dr Surana, “The taxpayer must log in to the Income Tax e-Filing portal and select the option to file a revised return for the relevant assessment year.”
He adds that details such as the acknowledgement number and date of filing of the original return must be entered. Once the corrections are made, the revised return must be submitted and e-verified to complete the process.
As the December 31 deadline approaches, many taxpayers and professionals have appealed to the Income Tax Department for more time. Several users have taken to social media, citing technical issues on the portal and the sudden rush caused by bulk messages asking for revisions.
One user wrote on X, “It’s should be 60 day gap between original ITR and revised ITR. Original ITR – 10 November february 10 must be Revised ITR. you are all harassing CA and Tax payers. And ignored rights of tax payers. Do needful.”
Another one wrote, “Portal Not working Fine Bulk MSG for Revised ITR sent to assessee at largest Please extend the revised and belated ITR due dates to 31st March 2026.”
There is also hope because of what happened last year. The Central Board of Direct Taxes (CBDT) had , for resident individuals.
For now, however, no official announcement has been made for an extension this year. With the deadline just a day away, taxpayers who need to revise their returns may want to act quickly rather than wait for last-minute relief.