Revised ITR Deadline Is Here: What Happens If You Fail To File?

The last date to file a revised income tax return (ITR) for AY 2025-26 is Wednesday, Dec. 31, 2025. A few taxpayers have been receiving alerts via SMS and email from the Income Tax Department about their ITR being put on hold due to a mismatch in their filing. 

Such taxpayers are required to file a revised ITR before the Dec. 31 deadline. Those who have filed their income tax returns for the relevant period, but later discovered errors can file a revised return under Section 139(5) of the Indian Tax Act, 1961.

This grants the opportunity to make corrections and bring ITR filing in line with actual disclosures.

In simple terms, a revised ITR allows taxpayers to fix several types of mistakes that they made in the original return.

Some of the common errors include reduced or exaggerated income, claiming excess deductions or exemptions, missing out on necessary disclosures, opting for the wrong ITR form, and claiming less refund than eligible.

Under Section 139(5) of the Income Tax Act, taxpayers get to submit a revised return for correcting all these issues.

Taxpayers must note that once they file a revised ITR, it completely replaces the original form. This means, your revised ITR will be considered as the final income tax return.

Under the current income tax laws, there is no limit on how many times a taxpayer can file a revised return, as long as it is being done before the deadline. The key is to do this before the deadline (Dec. 31, 2025).

Filing the revised ITR before the deadline helps taxpayers to keep their tax records clean. The Income Tax Department does not impose a penalty for filing a revised ITR.

The refund might get delayed if one misses the Dec. 31 deadline, especially for those who have errors and missing details that lead to incorrect refund claims.

Also, Income Tax Department could do a detailed investigation on the case if they don't file a revised ITR.

The ITR intimation is important as it informs taxpayers about the mismatch found in their return. Ignoring this might lead to tax demand, future notices facing disallowance of claims. This could trigger further scrutiny and can result in additional tax liability.