Income Tax Alert: Revised ITR Not Allowed After December 31, 2025; Check Details

December 31, 2025, is the final date for taxpayers to file a revised Income Tax Return (ITR) for the 2025-26 assessment year. After this deadline, correcting errors or omissions in an original filing via a revised return is not permitted.

Tax experts are urging income tax filers to pay close attention to December 31, 2025, a deadline that could have serious implications for those waiting for their Income Tax Returns (ITRs) to be processed, especially if they are expecting a refund.

While delays in ITR processing by the Income Tax Department are common, chartered accountants caution that such delays could leave taxpayers with very limited options to correct mistakes once the year-end deadline passes.

Why December 31, 2025 Matters for Taxpayers

For the assessment year (AY) 2025–26, December 31, 2025 is the last date to file a revised ITR. A revised return allows taxpayers to correct errors or omissions in their original filing, such as incorrect income details, missed deductions, or wrong tax calculations.

However, if the Centralised Processing Centre (CPC) processes your return after this date and flags an error in the intimation order, you will no longer be allowed to submit a revised ITR to fix it.

Refunds at Risk Due to Processing Delays

Taxpayers are usually entitled to a refund if the total tax paid during the year exceeds their actual tax liability. In some cases, the Income Tax Department may adjust the refund against outstanding tax dues from previous years under Section 245 of the Income Tax Act.

The problem arises when returns remain unprocessed until after December 31, 2025. Any errors detected later cannot be corrected through a revised return, potentially affecting refund claims.

Chartered Accountant Himank Singla highlighted the issue on X, warning taxpayers about the consequences of delayed processing. "The last date to file Revised ITR for AY 2025-26 is 31.12.2025. Many Intimation Orders for Original ITRs are still pending and it is likely they will be processed after 31.12.2025. If any error or omission is found in Intimation, one won't be able to file Revised ITR. Only option will be to file ITR-U and taxpayers won't be able to claim a refund!" he said.

How Many ITRs Are Still Pending?

Official data shows that as of December 16, 2025, at 6.39 pm, the Income Tax Department had processed 7.68 crore ITRs out of 8.34 crore returns filed and verified by taxpayers. This means a sizeable number of returns were still awaiting processing just weeks before the revision deadline.

Revised ITR Not Allowed After December 31, 2025

Chartered Accountant Suresh Surana reiterated that once the deadline passes, taxpayers lose the right to revise their returns, even if the CPC has not yet processed them.

"Once December 31, 2025 has elapsed, a taxpayer can no longer revise the return of income to correct errors or omissions, even if the return has not yet been processed by the Centralised Processing Centre," Surana explained.

What If Your ITR Is Still Not Processed?

If your return remains unprocessed beyond December 31, 2025, experts advise taxpayers not to stay silent. Surana recommends taking proactive steps such as raising an online grievance through the e-Nivaran or CPGRAMS platforms, submitting a request on the income tax e-filing portal, or sending a written follow-up seeking early processing of the return.

What Are Your Options If Errors Are Found Later?

If the CPC processes your ITR after December 31, 2025 and issues an intimation pointing out errors, your choices are limited. Taxpayers can either file a rectification application against the CPC intimation or opt to submit an updated return (ITR-U).

However, experts caution that ITR-U comes with strict limitations. It cannot be used if it reduces tax liability, increases a refund, or converts the return into a loss return. In simple terms, it may not help taxpayers who are seeking a higher refund or correction in their favour.