If you missed the December 31, 2025 deadline to file a belated or revised income tax return for FY 2024–25, don’t panic.
While the window for revising your ITR has closed, your tax refund may still be safe.
There are options to claim what’s rightfully yours, depending on your situation.
What Happens After December 31?
Until December 31, taxpayers could file a belated return if they missed the original due date or submit a revised return to correct mistakes.
After January 1, both these options are closed for AY 2025–26.
This means you cannot file a belated or revised return now, even if your earlier ITR is still being processed.
Is Your Refund Still Safe?
Yes. If you filed your ITR on time and are eligible for a refund, you can still receive it.
The Income Tax Department can process returns and release refunds even after December 31.
However, if your return has mistakes, the method to fix them now depends on the type of error.
How to Claim Your Refund After the Deadline
File a Rectification Request (Section 154)
If your return has been processed and the refund is incorrect or denied, you can file a rectification request under Section 154.
This is the most common way to correct mistakes and claim a refund.
Rectification can be used for errors like:
TDS or TCS mismatches
Wrong tax or interest calculation
Clerical or arithmetic errors
Incorrect carry-forward of losses
You can file this request online on the e-filing portal, and it’s available even after December 31.
For most taxpayers, this is the main route to claim or increase 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) has a fixed timeline to process returns.
If a refund is due and there are no discrepancies, it will be credited automatically with applicable interest.
If processing is delayed beyond the allowed period, you can raise a grievance via the e-filing portal or CPGRAMS.
Updated Return (ITR-U) – Use With Caution
From January 1, taxpayers can file an Updated Return (ITR-U).
However, this option is limited:
It can only report additional income or under-reported income
It cannot claim a new refund or increase an existing one
Filing ITR-U may result in extra tax and interest, making it unsuitable for refund purposes
Steps to Avoid Missing Your Refund
Check your ITR status regularly on the income tax 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 immediately.
Ensure your bank account details are correct and verified on the portal to avoid delays.
By following these steps, even if you missed the December 31 deadline, you can still secure your refund without any hassle.
