Even after filing ITR, certain errors can be rectified, such as accidental under-reporting of income, errors in personal information, omission of exemptions, alteration of ITR form, incorrect tax calculation, change in tax liability, or if tax authorities have sent a notice for rectification.
It’s time again to file Income Tax Returns (ITR). Although filing returns online has become easier than before, the process can still be a bit tricky for first-time filers. If you make a mistake while filing returns and want to correct it, here’s what you should do.
Last date for filing return
The last date for filing income tax returns without paying penalty this year is September 15, 2025. Even after this, you can file a delayed return till December 31, 2025, but for this you will have to pay a penalty ranging from Rs 1,000 to Rs 10,000. This amount will depend on the period of delay and your taxable amount.
Things to remember before filing return
Before filing the return, make sure that your PAN and Aadhaar are linked. Verify the bank account where you want to receive your refund amount. Do not forget to choose the correct ITR form. File your return within the stipulated time limit and do e-verification. If you have received any notice from the Income Tax Department, then do reply to it by the due date.
How to rectify mistakes in returns
According to the Income Tax Department, people who have made a mistake in their returns can correct it by filing a ‘revised return’. Note that, once filed, the revised return replaces the original return. This facility is provided under Section 139(5) of the Income Tax Act, 1961.
Through this, you can rectify the following mistakes like accidental under-reporting of income, error in personal information, omission of exemptions, change in ITR form, incorrect tax calculation, change in tax liability, or if tax authorities have sent a notice for rectification.
Last date for filing revised returns
For this financial year, you can file a revised return till December 31, 2025, provided the original return is filed on time. There is no limit on filing revised returns and there will be no penalty for using this service.
You can also correct belated returns. Even after you have received your refund, you can file a revised return if it is before the deadline (31 December).
Steps to File Revised Return
- First of all login to the official website of Income Tax Department.
- Then select the relevant financial year and download the ITR form you require.
- Fill in the form with correct information and enter the acknowledgement number and date of the original return.
- After this, validate the form and generate an XML document.
- After checking this document, go to the e-filing section, select ‘Upload Return’ and upload the corrected form.
- Finally, submit the revised return and e-verify it using Aadhaar OTP, net banking or through post.
