If you missed the December 31, 2025, deadline to file a revised or belated Income Tax Return (ITR) for FY 2024–25, don’t panic.
While the option to revise your return has officially closed, it doesn’t mean your tax refund is lost.
There are still ways to claim what you are eligible for.
Contents
What Happens After December 31?
Before December 31, taxpayers could file a belated return if they missed the original due date, or submit a revised return to fix mistakes in an already filed ITR.
From January 1 onwards, both these options are closed for AY 2025–26.
This means you can no longer file a new or revised return, even if the Income Tax Department has not yet processed your earlier submission.
Is Your Refund Safe?
Yes! If you filed your return on time and are eligible for a refund, you can still receive it even after December 31.
The Income Tax Department can process refunds later.
However, if there are errors in your ITR, the method to fix them now depends on the type of mistake.
How to Claim Your Refund Now
File a Rectification Request (Section 154)
If your ITR has been processed but the refund is incorrect or denied due to an error, you can file a rectification request under Section 154.
This is useful for issues like:
TDS or TCS mismatches
Wrong tax or interest calculation
Arithmetical or clerical mistakes
Incorrect carry-forward of losses
Rectification requests can be filed online through the income tax e-filing portal, and this option is available even after December 31.
For most taxpayers, this is the main way to claim or correct a refund in 2026.
Wait If Your Return Is Under Processing
If your ITR status shows “under processing”, there’s no need to rush.
The Centralised Processing Centre (CPC) will process it within a set time frame.
If a refund is due and no errors are found, it will be credited automatically with applicable interest.
If processing is delayed, you can raise a grievance through the e-filing portal or CPGRAMS.
Updated Return (ITR-U): Use With Caution
From January 1, taxpayers can file an Updated Return (ITR-U) to report additional income or correct under-reported income.
Important: ITR-U cannot be used to claim a new refund or increase an existing one.
Filing an ITR-U usually means paying extra tax with interest, so it’s not recommended if your goal is to get a refund.
Steps to Avoid Missing Your Refund
Check your ITR status regularly on the e-filing portal.
Watch for the intimation notice once your return is processed.
If there’s an error affecting your refund, file a rectification request promptly.
Ensure your bank account details are correct and verified, as errors can delay refunds unnecessarily.
Following these steps will help you secure your refund even after missing the December 31 deadline.