Understanding the ITR Revised Return Due Date of 31 December 2025

ravi gupta
4 days ago
3 min read

Filing income tax returns (ITR) is a crucial responsibility for taxpayers. Sometimes, after submitting the original return, taxpayers realize the need to correct or update information. This is where filing a revised return becomes important. Recently, the due date for filing revised ITRs has been extended to 31 December 2025. Understanding this change can help taxpayers avoid penalties and ensure compliance.

What Is a Revised Income Tax Return?

A revised return allows taxpayers to correct mistakes or omissions in their original ITR. These errors could include incorrect income details, missed deductions, or wrong tax calculations. Filing a revised return ensures that the tax records are accurate and up to date.

Taxpayers can file a revised return if they discover errors before the end of the assessment year or within the allowed time frame set by the tax authorities. The revised return replaces the original one and is treated as the final submission.

Why Has the Due Date Been Extended to 31 December 2025?

The government has extended the deadline for filing revised returns to 31 December 2025 to provide taxpayers with additional time to correct their returns. This extension is particularly helpful for those who may have missed errors or need to update their tax filings due to changes in income or deductions.

This move aims to reduce the burden on taxpayers and tax authorities by allowing more time for corrections without penalties. It also encourages compliance and transparency in tax reporting.

Who Can Benefit from the Extended Due Date?

The extended due date applies to all taxpayers who have filed their original ITR but need to make corrections. This includes:

Salaried individuals who missed reporting certain income or deductions.
Business owners who need to update income or expenses.
Freelancers and professionals who want to correct tax details.
Taxpayers who discovered errors after filing their original returns.

For example, if a salaried employee forgot to include interest income from a savings account in their original return filed in 2024, they can now file a revised return by 31 December 2025 to include this income and avoid penalties.

How to File a Revised Return

Filing a revised return is similar to filing the original return but requires selecting the option for a revised return on the tax filing portal. Here are the steps:

Log in to the income tax e-filing portal.
Select the assessment year for which you want to file the revised return.
Choose the option “Revised Return” and enter the acknowledgment number of the original return.
Update the necessary details such as income, deductions, or tax payments.
Submit the revised return before the due date of 31 December 2025.
Verify the return through available methods like Aadhaar OTP, net banking, or sending a signed physical copy to the Centralized Processing Centre.

It is important to ensure that the revised return is accurate and complete to avoid further corrections.

Important Points to Remember

The revised return must be filed before 31 December 2025 for the relevant assessment year.
Only one revised return can be filed for a particular assessment year.
The revised return should be filed before the completion of the assessment or scrutiny proceedings.
Filing a revised return after the due date may attract penalties or disallowance of claims.
Keep all supporting documents ready to justify the changes made in the revised return.

Practical Example

Consider a freelancer who filed their ITR for the financial year 2023-24 in July 2024. Later, they realized they missed reporting income from a side project. With the revised return due date extended to 31 December 2025, they have ample time to file a revised return including the missed income. This helps them avoid penalties and ensures their tax records are accurate.

Impact on Taxpayers and Authorities

The extension benefits taxpayers by reducing stress and providing flexibility to correct returns. It also helps tax authorities by decreasing the number of rectification requests and improving the accuracy of tax data.

Taxpayers should use this opportunity responsibly to review their returns and make necessary corrections. This will lead to smoother tax assessments and fewer disputes.