Missed or Wrong ITR Filing? Here’s How You Can Still File or Revise Your Income Tax Return Before Deadline

By Siddhi Jain | Nov 3, 2025, 19:39 IST

If you missed the deadline to file your Income Tax Return (ITR) or made mistakes in your earlier submission, there’s good news — you still have time to fix it. The Income Tax Department allows taxpayers to file a Revised Return or a Belated Return until December 31, 2025, for the financial year 2024–25 (FY25). Here’s everything you need to know about the process, penalties, and key rules before filing.

What Happened with the ITR Deadline This Year

For FY25, the original due date to file ITR for non-audit cases was July 31, 2025. However, due to changes in ITR forms and technical issues on the income tax portal, the department extended it twice — first to September 15, and then again to September 16, 2025. Thousands of taxpayers took advantage of the extra day to file their returns.

But if you still missed the deadline or made errors in your original filing, you have two options left: Revised Return and Belated Return.

What is a Revised Return?

A Revised Return allows you to correct any mistakes or omissions in your original ITR. Common errors include incorrect personal details, missing income sources, or unclaimed deductions. Section 139(5) of the Income Tax Act, 1961 gives you this right to rectify your return.

You can file a Revised Return any time before December 31, 2025, or before the assessment is completed, whichever comes earlier. Even if your refund has already been processed, you can still file a revised version to correct errors.

How to File a Revised ITR:

Log in to the Income Tax e-filing portal.
Go to the e-File section and select Income Tax Return.
Choose File Income Tax Return and select the relevant Assessment Year.
Under “Filing Type,” select Revised Return (Section 139(5)).
Enter your original ITR acknowledgment number and make the required corrections.
Submit the return and e-verify it to complete the process.

If your revised return results in additional tax liability, interest will be calculated from the original due date of payment until the revised return filing date.

What is a Belated Return?

If you didn’t file your ITR before the due date, you can still submit a Belated Return by December 31, 2025. However, you’ll need to pay a penalty and possibly interest on any unpaid taxes.

Penalty Rules for Belated ITR (Section 234F):

If your annual income exceeds ₹5 lakh, you must pay a ₹5,000 penalty.
If your annual income is below ₹5 lakh, the penalty reduces to ₹1,000.
Additionally, 1% monthly interest applies on unpaid taxes under Section 234A.

While filing a belated return, you can still claim refunds, but you cannot switch your tax regime (from old to new or vice versa). Also, certain deductions and the benefit of carrying forward losses will not be available.

Missed Both? Try the Updated Return (ITR-U)

If you miss the December 31 deadline for both revised and belated returns, there’s one more option: the Updated Return (ITR-U), under Section 139(8A).

You can file ITR-U within four years from the end of the relevant assessment year. However, you cannot claim new deductions or reduce your tax liability using this form. It’s only for voluntarily disclosing missed income.

Penalties for ITR-U Depend on Delay:

Filed within 12 months: 25% additional tax on total tax and interest.
Filed between 12–24 months: 50% additional tax.
Filed between 24–36 months: 60% additional tax.
Filed between 36–48 months: 70% additional tax.

Important Points to Remember

Always double-check all your personal, income, and deduction details before filing.
Any mismatch or error could trigger a notice from the Income Tax Department, or delay your refund.
Failure to file or pay taxes can lead to severe consequences — including penalties, interest, and imprisonment ranging from 3 months to 7 years, depending on the tax amount.

Bottom Line

Filing your ITR on time helps you avoid unnecessary penalties and maintain a clean tax record. If you made an error or missed the deadline, use the Revised or Belated Return option by December 31, 2025. It’s your last chance to stay compliant and ensure your financial credibility remains intact.