ITR Filing Deadline: Today is the last day to file revised or belated returns for 2025-26. After this you will not be able to make any changes in the income tax return from your side. If you too have made a mistake in filing the income tax return for the amount earned in the financial year 2024-25, then today is the last chance to correct it.

In view of this, in the last few weeks, the Income Tax Department has been sending emails or messages to taxpayers asking them to review their filed returns or correct any mistakes. It is important to do this because the refund may be stuck until the mistakes are corrected.

After today’s deadline is over, the taxpayer will no longer have the option of voluntary revision i.e. making corrections as per his wish. This means that after today you will not be able to claim any deduction or exemption as per your wish. If the department finds any discrepancy in your filed return, now a direct notice will come.

What is revised return?

Many times we make mistakes while filing ITR. Sometimes wrong deductions are claimed and sometimes some income is left out. In such a situation, revised return is a good option to file return after missing the deadline. Revised income tax return allows taxpayers to correct mistakes or deficiencies made in the original return.

CA (Dr) Suresh Surana explains, “If any mistake or deficiency is found after submission, a taxpayer can revise his income tax return. This is allowed under section 139(5) of the Income-Tax Act, 1961.”

He further says that a revised return replaces the original return and becomes a valid return for that assessment year. There is no penalty for filing revised returns, provided it is submitted within the prescribed time limit. However, Surana also says that if the revision results in higher tax liability, the taxpayer will have to pay additional tax along with applicable interest.

The revised return should be filed on or before 31st December of the relevant assessment year, or before the completion of assessment, whichever is earlier. “For assessment year 2025-26, the last date to file revised returns is December 31, 2025,” says Surna. If this deadline is also passed, taxpayers can choose the route of ‘Condonation of Delay’ to claim the refund.

Will the deadline for revised returns be extended?

As the deadline of December 31 approaches, many taxpayers and professionals are appealing to the Income Tax Department to give them some more time to file the revised return. A user has written on

How to file revised return?

• First of all, go to the official website of Income Tax Department https://www.incometax.gov.in/iec/foportal/.
• Now login by entering PAN, password and captcha.
• After this, go to the e-File section and click on the option ‘Income Tax Return’.
• After selecting ‘File Income Tax Return’ select the relevant assessment year.
• Select the option of Revised return under section 139(5) in the Return Filing Section.
• Correct your mistake and fill the Acknowledgment Number and Date of filing of your original return.
• Submit revised return and e-verify.

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Half of December has passed and the last month of the year, December, is considered very important for income tax payers. Before the end of the year, there are many important financial tasks whose deadline is being met on 31st December. In such a situation, if this work is not completed within the stipulated time, then the taxpayers may have to face fine, interest and other problems. Many experts also say that this could be the last chance for those who have not yet completed these important tasks. In such a situation, let us tell you today that half of December has passed and if you do not complete the important tasks now, then you may face problems.

Last chance for ITR

Taxpayers who could not file income tax returns on time can file delayed or revised e-return under section 139 (4) of the Income Tax Act.

delay return

Such taxpayers who could not file the original ITR even till 15th December. The last chance for them is 31st December. Those who have not filed the original ITR can now file the original ITR till 31st December. However, a maximum late fee of Rs 5000 may be imposed for this. Whereas for tax payers whose annual income is less than Rs 5 lakh, this fee has been fixed at Rs 1000. Apart from this, interest will also have to be paid on the outstanding tax.

revised return

Those who had filed ITR returns within the stipulated time. But he wants to correct or amend any mistake in the return. Such people can also file revised or updated returns till December 31. However, in case of unpaid tax liability, you may have to pay an additional penalty of 25 to 50 percent.

Last date for Aadhaar PAN link is also 31st December

For those whose Aadhaar card was made on or before October 1, 2024, it is mandatory to link Aadhaar and PAN card. This process will have to be completed by 31 December 2025. If the PAN card is not linked by the due date, it may become active, which may cause problems in banking, investment and filing income tax returns.

How to link Aadhaar-PAN?

• To link Aadhaar-PAN, go to the e-filing website of the Income Tax Department and select the Link Aadhaar option.
• After this select PAN and Aadhar number.
• Now enter the registered mobile number and give consent for verification from UIDAI.
• After this process is completed, the message of linking will appear on the screen.
• Apart from this, this work can also be done through SMS.
• For this, a message can be sent to 567678 or 56161 by typing UIDPAN from the registered mobile number.

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Income Tax Department has started the strictest investigation on donations given to political parties. Through Advanced Data Analytics and Pattern-Based Analysis, CBDT has identified those taxpayers who made wrong tax deduction and fake refund claims in the name of unrecognized political parties or fake entities.

The investigation revealed that a network of middlemen and agents was active across the country, who filed returns in exchange for commission and showed inflated deductions.

Many taxpayers were not even aware of this. Now Income Tax Department is sending SMS and Email Alerts and has started Nudge Campaign, so that taxpayers can avoid Penalty, Interest or Prosecution by filing Revised Return on time. Notice issued from 12 December 2025.