December 31, 2025—Mark the date in red ink on your calendar. Because, this date is very important when it comes to filing income tax or income tax return (ITR). Chartered accountants (CAs) are already warning that after this date, revised or amended returns cannot be filed. But the problem lies elsewhere—if the income tax department delays processing your return, then you can fall into a big trap. In this report, we will discuss what other options are open to you if any mistake is detected in your return after December 31.
Deadline of December 31 and processing complications
As per the income tax rules, the last date for filing revised and belated ITR for the assessment year 2025-26 is December 31, 2025. Now the problem is that the original return or ITR of many taxpayers has not yet been processed by the Centralized Processing Center (CPC).
According to experts, if the CPC processes your return after December 31, 2025 and finds any error in it, you will be sent a notice or ‘intimation’. But since December 31 has passed by then, you will not be able to correct the error by filing a revised return even if you want to. That is, the easy way to correct the error will be closed for you.
Alternative way to rectify mistakes: Section 154
If you find any mistake in your return after December 31 and you do not have the opportunity to file a revised return, then do not panic. There is an alternative path open under the law. Chartered Accountant Suresh Surana says that in this situation, you can apply for ‘rectification’ or correction under Section 154 of the Income Tax Act.
However, remember that not all types of mistakes can be rectified under this section. Only those mistakes that are clear in the record or ‘Mistake Apparent from Record’ can be rectified. For example:
- Additional or subtraction mistakes or arithmetic errors.
- Incorrect calculation of tax or interest.
- TDS credit mismatch.
- Incorrect carry-forward of loss or damage.
No new claim or complex legal dispute can be resolved through this process. Generally, this application can be made within 4 years of receipt of the intimation letter.
When to file ITR-U or an updated return?
Many people may think that filing ITR-U will solve the problem. But there is a big condition here too. ITR-U or updated return can be filed only if you are willing to pay additional tax or tax.
Refund cannot be claimed: If you expect to get a tax refund, then you cannot file ITR-U.
Not a loss return: It cannot be used to show loss or loss.
Additional costs: You may have to pay additional tax and penalty if you file ITR-U.
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What if the Income Tax Department does not process?
Many times it is seen that the Income Tax Department does not process the return on time. As per the rules of law, the CPC has 9 months from the end of the financial year 2025-26 to process the return. That is, they have to complete the processing by 31 December 2026.
If the CPC does not send or process any notice within this period, they will not be able to send any further demand notices. In such a case, you will be entitled to the full refund claimed by you along with interest thereon (as per section 244A). If there is undue delay in processing, you can raise a grievance or complaint on the Income Tax Portal or through CPGRAMS.
Finally, time is running out. If you still have any return filings or corrections to make, get them done before December 31.