The December 31, 2025, deadline for filing belated or revised returns (AY 2025–26) has officially passed. If you missed this window and are still expecting a refund, or if you realized you made an error in your submitted return, your options have narrowed—but they haven’t disappeared.
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Here is a practical guide on what you can do next, based on the current tax laws and CBDT Circular No. 11 of 2024.
Also Read | India Pre-Publishes Draft Rules for Four Labour Codes (Dec 30, 2025)
Scenario A: You haven’t filed at all (and want a refund)
If you failed to file even a belated return by Dec 31, you can no longer file a normal ITR. However, you can still claim your refund through a special petition.
The Solution: Condonation of Delay (Section 119(2)(b))
You must prove that “genuine hardship” or “reasonable cause” (e.g., serious illness or technical glitches) prevented you from filing.
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How to Apply: Submit a request on the e-filing portal under Services > Condonation Request.
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Time Limit: You can file this up to 5 years from the end of the relevant assessment year.
Also Read | India Pre-Publishes Draft Rules for Four Labour Codes (Dec 30, 2025)
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Authority Limits:
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Up to ₹1 Crore: Principal Commissioner/Commissioner of Income Tax.
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₹1 Cr to ₹3 Crore: Chief Commissioner of Income Tax.
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Above ₹3 Crore: Principal Chief Commissioner of Income Tax.
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The Catch: You will not receive interest ($Section 244A$) on any refund granted through this route.
Scenario B: You filed on time but found a “Mistake”
If you already filed but noticed a calculation error or a TDS mismatch after the Dec 31 revision deadline, you cannot “revise” the return anymore, but you can “rectify” it.
The Solution: Rectification (Section 154)
This is used specifically for mistakes “apparent from the record.”
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When to file: Only after your return is processed and you receive an Intimation u/s 143(1).
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Utility: Corrects arithmetical errors, TDS/TCS mismatches, or clerical mistakes in tax credits.
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How to Apply: Go to Services > Rectification on the e-filing portal.
Also Read | India Pre-Publishes Draft Rules for Four Labour Codes (Dec 30, 2025)
Scenario C: Your status is “Under Processing”
If you filed your return before the deadline and it still shows as “Under Processing,” do not panic.
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Timeline: The Centralised Processing Centre (CPC) has until December 31, 2026 (nine months from the end of the financial year in which you filed) to finish processing.
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Action: No action is needed unless you receive a notice. If it goes beyond this period, you can raise a Grievance on the portal.
Why “Updated Return” (ITR-U) Won’t Help
While ITR-U allows filing for up to 2 years after the assessment year, it has a no-refund rule:
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You cannot use ITR-U to claim a new refund.
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You cannot use ITR-U to increase an existing refund.
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It is strictly for taxpayers who need to pay additional tax (along with a 25–50% penalty) to avoid legal issues….
Also Read | India Pre-Publishes Draft Rules for Four Labour Codes (Dec 30, 2025)
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