Revised and Belated ITR: Small mistakes often occur while filing income tax returns. Sometimes income is missed, or there are errors in deductions or tax calculations. In such cases, if you have filed your ITR on time but later realize a mistake, the Revised ITR facility can help you. Similarly, if you haven’t filed your return by the deadline, you can fulfill your tax obligations by filing a Belated ITR. By correctly utilizing these two options, you can secure your financial situation and avoid future problems.
ITR Filing Status for FY 2024-25
The last date for filing income tax returns for the financial year 2024-25 was September 16, 2025. The government extended this deadline twice to allow more taxpayers to file their returns on time. However, some people either couldn’t file on time or made mistakes during filing. In such cases, the options of Revised and Belated ITR are available. Revised ITR is for those who have already filed their return but want to make corrections. Belated ITR is for those who filed their return after the deadline.
| Topic | Details |
|---|---|
| Financial Year | FY 2024–25 |
| Assessment Year | AY 2025–26 |
| Original ITR Due Date | 16 September 2025 |
| Last Date to File Revised ITR | 31 December 2025 |
| Section for Revised ITR | Section 139(5) |
| Section for Belated ITR | Section 139(4) |
| Eligibility for Revised ITR | Errors or omissions in originally filed ITR |
| Eligibility for Belated ITR | ITR not filed within original due date |
| Mode of Filing | Online through Income Tax Portal |
| Purpose | Correct mistakes, ensure compliance, claim refunds |
Revised ITR: The Way to Correct Mistakes
Filing a Revised ITR means correcting the mistakes in your previously filed return. This facility is available under Section 139(5). If there were any errors in your income, deductions, or tax calculations, you can correct them until December 31, 2025. This is an important opportunity for taxpayers to correct their information and avoid any notices or penalties in the future.
Belated ITR: The Option for Filing After the Deadline
Belated ITR is filed under Section 139(4). If you haven’t filed your ITR by the deadline, you can file this return later. However, filing a Belated ITR may attract interest and penalties. But this method is beneficial for those who, for some reason, did not file on time and now want to fulfill their tax obligations. Why Filing Revised and Belated ITRs is Important
Filing your Income Tax Return (ITR) is not just about complying with the rules, but also about securing your financial future. If there are errors in your return or if it’s not filed on time, it can lead to notices, interest, or penalties in the future. Filing a Revised or Belated ITR allows you to correct mistakes and maintain accurate tax records. This also speeds up your refund process and helps you avoid legal complications.
Caution During ITR Filing
When filing your ITR, it’s crucial to ensure that all information is accurate and complete. Enter the correct figures for income, deductions, and tax calculations. If you are filing a Revised ITR, keep a record of the previously filed information and the corrections made. Before filing a Belated ITR, understand the calculation of interest and penalties. Proper filing will prevent future problems.
Importance of the Deadline
December 31, 2025, is the last date for filing a Revised ITR. The sooner you realize and correct your mistakes, the safer your tax records will be. Filing at the last minute can lead to increased traffic on the portal and difficulties in gathering the necessary documents. Therefore, filing your ITR well in advance is a wise decision.
FAQs
Q1. What is a revised ITR?
A revised ITR is filed to correct mistakes or omissions in the originally filed income tax return.
Q2. What is a belated ITR?
A belated ITR is filed after the original due date has passed.
Q3. What is the last date to file a revised ITR for FY 2024-25?
The last date to file a revised ITR is 31 December 2025.
Q4. Under which section can I file a revised ITR?
A revised ITR can be filed under Section 139(5) of the Income Tax Act.
Q5. Can I file a revised ITR after receiving a notice from the Income Tax Department?
No, you cannot file a revised ITR after a notice under Section 142(1) is issued.
Disclaimer: This article is for general informational purposes only. Income tax rules, dates, and provisions are subject to change from time to time. Before making any final decisions or filing your return, please confirm the information with the official website of the Income Tax Department or a qualified tax advisor.
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