New Delhi | January 5, 2026 | A small mistake while filing the Income Tax Return (ITR) can often turn into a major worry for taxpayers. Some miss claiming deductions, while others enter incorrect income figures. When it then emerges that the deadline for filing a revised ITR has passed, many assume that their refund is lost. The reality, however, is more reassuring.
For Assessment Year (AY) 2025–26, the last date to file a revised ITR was December 31, 2025, which has now expired. But this does not mean taxpayers have exhausted all options. The income tax system still provides avenues through which refunds can be issued in eligible cases—provided the original return has already been filed and e-verification has been completed.
What does missing the deadline mean?
Once the revised ITR window closes, taxpayers cannot file a fresh revised return to add new information or correct major mistakes in an already filed return—such as wrong income figures, missed deductions, or incorrect classification of income. However, if the return has been filed and e-verified, the refund process does not automatically stop.
According to the Income Tax Department, refunds are issued in eligible cases even if the return has not been processed by December 31, 2025. In some situations, taxpayers are also entitled to interest on delayed refunds. Typically, processing begins after e-verification, and refunds are credited to the bank account within four to six weeks.
Section 154: A route to correct mistakes
If, after processing, a clear and apparent mistake is noticed—such as a calculation error, incorrect entry, or a deduction ignored by the system—taxpayers can seek correction under Section 154 of the Income Tax Act by filing a rectification request.
This option is different from filing a revised ITR and is available only for errors that are obvious on record. Taxpayers need to log in to the income tax e-filing portal, go to the ‘Services’ section, select ‘Rectification’, choose the relevant assessment year, and specify the error. If the refund has not been issued or has failed due to incorrect bank details, a Refund Re-issue Request can also be submitted.
In case of a defective return
If a return is treated as defective under Section 139(9)—due to incomplete information or missing documents—the department may issue a notice seeking correction. If the taxpayer responds within the stipulated time, the return is treated as valid and the refund process continues.
How to check refund status
For taxpayers awaiting refunds, tracking the status is crucial. By logging in to the income tax e-filing portal and selecting the ‘Refund Status’ option, taxpayers can view the status by entering their PAN and assessment year. Messages such as ‘Refund Issued’, ‘Processing Under Way’, or ‘Refund Failed’ indicate the current stage.
Refunds often get delayed due to incorrect bank details or non–pre-validated accounts. Updating bank information and submitting a fresh request usually resolves the issue.
About the author — Suvedita Nath is a science student with a growing interest in cybercrime and digital safety. She writes on online activity, cyber threats, and technology-driven risks. Her work focuses on clarity, accuracy, and public awareness.
