ITR Filing Deadline: The last date for filing revised and delayed income tax returns for the financial year 2024-25 (AY 2025-26) was December 31, 2025. If you filed your income tax return on or before September 16, 2025, you had the option to file a revised ITR. Therefore, those who haven’t been able to make corrections to their ITR still have one last option. Corrections can be made by filing a request for correction under Section 154.
In fact, the December 31, 2025, deadline for assessment year (AY) 2025-26 doesn’t mean you’re out of options. There are some options in the income tax system that can still help you get a refund in genuine cases . All you need is the right information and a little patience. According to a report in the Economic Times, chartered accountant Suresh Surana says that if the ITR is later processed under Section 143(1) and the taxpayer receives a notice pointing out an error, there is a legal alternative remedy. Surana says that in such cases, taxpayers can file an application for rectification under Section 154.
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When is a mistake accepted?
Rectification requests are accepted when there is a clear error in the records. This includes errors such as arithmetic mistakes, incorrect loss reporting, incorrect tax or interest calculations, mismatches of TDS credits, or other clerical errors reflected in CPC intimations. Surana says that rectification under Section 154 allows clear errors in the records to be corrected online. And most importantly, it can also result in a refund or increase an existing one. This option is available after the return has been processed and an intimation (official information sent by the tax department) has been received.
This means that if an error is detected after processing, you can file a ‘rectification’ to correct it and claim a refund. This is different from a revised ITR, as it is only for obvious errors, such as calculation mistakes or incorrect data. Log in to the e-filing portal, go to the Services section, select Rectification, select the relevant assessment year, and provide the reason for the error. If you haven’t received your refund yet, apply for a refund reissue, providing pre-validated bank account details.
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What is the easy way to check refund status?
While waiting for your refund, it’s crucial to track its status. You can check your refund status by visiting the Income Tax e-filing portal. After logging in, select the “Refund Status” option and enter your PAN and assessment year. If the refund is being processed, you’ll receive a message saying “Refund Issued” or “Processing Underway.” If there’s a delay, wait for an intimation via email or on the portal.