CBDT Reminder: File Revised ITR by December 31 to Avoid Refund Delay

Many taxpayers are still upset because their ITR refunds are delayed. Recently, the Income Tax Department has been sending emails and SMS messages to taxpayers about certain transactions in their accounts. They have also shared guidance on how to fix mistakes, revise your ITR, or file a late return. Keep in mind, your refund could be held up if you don’t submit a revised ITR when needed.

CBDT also issued a notification, saying, “it is advised that the concerned taxpayers review their ITRs, verify the correctness of their deduction and exemption claims, and revise their returns, if required, within the prescribed time by 31st December 2025, so as to avoid further enquiries in the matter.”

The department added, taxpayers whose deduction or exemption claims are genuine and correctly made in accordance with law are not required to take any further action.

More than 21 lakh people have already filed their income tax returns (ITRs) for the financial year 2025-26, paying a total of over Rs 2,500 crore in taxes. This shows that a large number of people have completed their tax filings, and many have also made necessary corrections to ensure their details are accurate.

Why Your Income Tax Refund Could Be Delayed

If you haven’t received your tax refund even after filing your income tax return early, it could be because of some common issues:

• Now, it’s mandatory to check and confirm your bank account with the tax department before the refund can be sent.
• The name on your bank account must match the name on your PAN card. If it doesn’t, the refund won’t go through.
• If the IFSC code of your bank branch is wrong, the money can’t be transferred.
• If the account you mentioned in your ITR is closed, the refund will fail.
• If you make a mistake while filing your income tax return (ITR), you can always correct it by filing a revised return to claim any refund you’re owed.

However, sometimes refunds are delayed for reasons beyond simple mistakes. The tax department has noticed that some people claim refunds they aren’t actually eligible for, like taking deductions or exemptions they don’t qualify for. This can make it look like they earned less income than they really did.

To prevent this, the tax department uses advanced data analysis to check such cases for the Assessment Year 2025-26 and make sure only genuine refunds are processed.

CBDT notified that “the framework includes instances where bogus donations to Registered Unrecognised Political Parties (RUPPs) and other ineligible deductions or exemptions appear to have been claimed in the Income-tax Returns (ITRs). It has also been observed that, in some cases, either incorrect PANs or invalid PANs of donees have been quoted. Some cases also contain errors relating to the extent of deduction or exemption claimed.”

Revised ITR Filing Deadline Extension

Many taxpayers have requested the income tax department extend the December 31, 2025 to file revised ITR and belated ITR. One user added, “Kindly Extend The Due date of Revised & Belated Returns till 31st March 2026. As You have sent the majority of notices in the last week of due dates, and also the ITR (Audit) is still Under Process. Hence, Logically Date Should be extended without any demand or delay.”

However, the Income Tax department said, “It is clarified that taxpayers who do not avail of this opportunity may still file an updated return from 1st January 2026, as permitted under law, subject to payment of additional tax liability.”

Who must file a revised ITR by December 31?

If someone has already filed their Income Tax Return (ITR) but later realises they made a mistake or forgot to include something, they can fix it by filing a revised return. You can do this anytime before the end of the year in which your taxes are assessed or before the tax department finishes checking your return, whichever comes first.

How to File a Revised ITR?

Here’s how a taxpayer can file a revised ITR:

Step 1: Visit the Income Tax e-Filing portal.

Step 2: Log in to the e-Filing portal.

Step 3: Select the ‘e-file’ menu and click ‘Income Tax Return‘.

Step 4: Select the relevant assessment year, mode of filing, status of the assessee and ITR form number.

Step 5: Under the ‘Personal Information’ Tab, fill in the required details.

Step 6: The details of the ‘Receipt number‘ and ‘Date of filing of the original return’ will be pre-filled.

Step 7: Fill in the relevant details of the online ITR form and submit the ITR.