Income Tax Refund Status Highlights: Taxpayers urge I-T department to extend 31 December deadline to file revised ITR

ITR refund status live: The Income Tax (I-T) Department allows taxpayers to file a revised version of their income tax returns (ITR) if they accidentally enter incorrect details or overlook certain items while filing their original returns.

While belated ITR is a facility given by the tax authority for people who miss the original due date for filing the ITR, as per Section 139(1) of the Income Tax Act.

ITR refund status live: ClearTax data shows that taxpayers should file a revised income tax return if they have made any of the following errors while filing their previous ITR.

1. In case the taxpayer has mistakenly omitted, reduced, or exaggerated their income.

2. If taxpayers omitted deductions or claimed excess deductions or exemptions on their initial return.

3. In case of miscalculations or missed necessary disclosures in their filing.

4. If the taxpayer had chosen the wrong ITR form.

5. In case the taxpayer claimed less refund than they were eligible for.

ITR refund status live: Although taxpayers cannot revise their ITRs after 31 December 2025, they can change and revise their income tax data through Updated Returns or by filing ITR if the application of condonation is accepted by the tax department.

“Technically, a person cannot revise the return after 31 December. However, a person can change and revise data through ‘Updated Return’ or by filing ITR if the application of condonation is accepted,” said Mihir Tanna, Associate Director of Direct Tax at SK Patodia & Associate LLP Chartered Accountants.

ITR refund status live: Taxpayers are required to file their ITRs within the specified time limit of 31 December 2025. However, in the case of a genuine hardship or reason, the taxpayer may have to pay heavy penalties and interest, but a condonation application can be filed after the deadline, according to experts.

ITR refund status live: Taxpayers should be aware of the common reasons that may have contributed to their tax refund getting stuck:

1. Mismatch between income reported and Form 26AS / AIS / TIS

2. Non-reporting of capital gains, F&O trades, ESOPs, foreign income/assets

3. Inflated or questionable deductions (HRA, insurance, donations, etc.)

4. Not responding to compliance portal queries/intimations

5. Sale of property not reported under capital gains

6. High credit card spending/assets purchased/forex expenditure without corresponding income disclosure.

Here are the steps to check the ITR refund status —

Step 1: Visit the income tax portal at eportal.incometax.gov.in/iec/foservices/.

Step 2: Log in to your account with your user ID and password.

Step 3: Select the ‘e-File’ tab, click on 'Income Tax Returns' followed by ‘View Filed Returns’

Step 4: The status of your current and past income tax returns will be displayed on the screen.

Step 5: Select the 'View details' to check the status of your income tax refund.

There is no limit to how many times you can file a revised return if you make mistakes. However, you cannot file a revised return once the assessing officer completes the assessment under Section 143(3) of the Income Tax Act.

Central Board of Direct Taxes (CBDT) Chairman Ravi Agrawal said in November that the I-T Department is undertaking an analysis of wrongful deductions claimed in certain cases, which is why tax returns are being delayed.

There is no penalty for filing a revised ITR. However, you may have to pay more interest if you owe more tax than originally shown in your ITR.

The Income Tax Department typically begins processing refunds, which are generally credited within 4-5 weeks of filing. However, your ITR filing needs to be correct.

“Taxpayers whose deduction or exemption claims are genuine and correctly made in accordance with law are not required to take any further action,” according to the I-T Department.

According to I-T Department data, taxpayers have paid over ₹2,500 crore as income tax for AY2025-26.

“Professionals and taxpayers are under extreme pressure due to overlapping deadlines and technical issues. Humble request to extend ROC filings, belated/revised ITR and GSTR-9/9C deadlines in public interest,” a netizen wrote on X.

Here are the steps to check the ITR refund status —

Step 1: Visit the income tax portal at eportal.incometax.gov.in/iec/foservices/.

Step 2: Log in to your account with your user ID and password.

Step 3: Select the ‘e-File’ tab, click on 'Income Tax Returns' followed by ‘View Filed Returns’

Step 4: The status of your current and past income tax returns will be displayed on the screen.

Step 5: Select the 'View details' to check the status of your income tax refund.

“A revised return is filed to correct errors or omissions in a previously filed return (either original or belated). It can be filed before December 31 of the relevant assessment year or before the department completes the assessment. The revised return is linked to the original filing, and the taxpayer can make corrections without any penalties, apart from paying any additional taxes and interest,” says CA Shefali Mundra, tax expert at ClearTax.

— Taxpayers must maintain proper documentary evidence which may be required at the stage of assessment.

— They should also ensure that the deductions claimed are within the statutory limits prescribed.

— People liable to pay tax should ensure that deductions are only under the correct regime.

— Refrain from duplicate or inflated claims.

— Compulsorily verify the figures with Form 16, AIS and bank statements.

The deadline to file revised ITR is on 31 January. After this, taxpayers who need to revise their ITR have to pay penalties up to ₹5,000.

Step 1: Go to the income tax e-filing portal.

Step 2: Log in to your account by using your PAN, password, and captcha.

Step 3: Select the ‘e-File’ menu and click ‘Income Tax Return’ link.

Step 4: Select the relevant assessment year and ITR filing form number.

Step 5: Choose ‘Filing Type’ as ‘Original/Revised Return’.

Step 6: Select ‘Submission Mode’ as ‘Prepare and Submit Online’

Step 7: In the Online ITR Form under ‘General Information’ Tab, Choose the ‘Return

Step 8: Filing Section’ as ‘Revised return under section 139(5)’ and ‘Return filing type’ as ‘Revised’.

Step 9: Enter the ‘Acknowledgement Number’ and ‘Date of filing’ of the Original Return filed.

A revised ITR is a provision for taxpayers to correct genuine mistakes while filing their original income tax return, whose deadline was 16 September 2025.

Meanwhile, a belated return is an ITR filed due to missing the due date. While there is an original ITR filed in case of revised return, a belated ITR itself is the original ITR.

A belated ITR attracts penalties between ₹1,000 and ₹5,000, while a revised return does not attract any penalty.

Here is a step-by-step process to file income tax return online —

— Go to the income tax e-filing portal at https://www.incometax.gov.in/iec/foportal/.

— Login to your account by using your PAN, password, captcha.

— Click on the ‘e-File’ menu and click ‘Income Tax Return’ link.

— Select the relevant assessment year and ITR filing form number.

— Choose ‘Filing Type’ as ‘Original/Revised Return’.

— Select ‘Submission Mode’ as ‘Prepare and Submit Online’

— In the Online ITR Form under ‘General Information’ Tab, Choose the ‘Return

— Filing Section’ as ‘Revised return under section 139(5)’ and ‘Return filing type’ as ‘Revised’.

— Enter the ‘Acknowledgement Number’ and ‘Date of filing’ of the Original Return filed.

There is no limit to how many times you can submit a revised return if you make errors. However, you cannot submit a revised return once the assessing officer completes the assessment under Section 143(3) of the Income Tax Act.

Central Board of Direct Taxes (CBDT) Chairman Ravi Agrawal said in November that the I-T Department is undertaking an analysis of wrongful deductions claimed in certain cases, which is why tax returns are being delayed.

Filing a revised ITR does not incur a penalty. However, if the revised tax amount shows you owe more than initially declared, you might have to pay additional interest.

All taxpayers who have paid more taxes than required in a given assessment year are eligible to receive an income tax refund. The I-T Department reviews the documents and records after the taxpayer files the ITR and issues a refund.

The last date to file revised ITR is 31 December, 2025. The income tax department has asked some taxpayers to file their revised ITR within the due date.

Taxpayers with genuine and lawfully made deduction or exemption claims are not required to take any further action, the CBDT has said.

Taxpayers who have received the Income Tax department's notice or have made any mistakes or omissions in their original ITR filing have to file a revised ITR.

A revised ITR is filed to correct errors in the original ITR. These errors may include omitted, understated or overstated income, excess deductions, incorrect ITR form selection, claiming a smaller or larger refund than eligible, among others.

Taxpayers seeking to check the latest status of their tax refunds will need the following personal details to access the online status update.

1. User ID: You need a user ID and password to log into the system.

2. Password: You need a password to log into the system.

3. PAN linked with Aadhaar: Your PAN number must also be linked to your Aadhaar number.

Taxpayers trying to check the latest status of their tax refunds will be able to check the same on the official income tax portal. Here are five steps mentioned below to see the latest update —

Step 1. Open the income tax portal at https://eportal.incometax.gov.in/iec/foservices/#/login

Step 2. Log in to your account with the help of your user ID and password.

Step 3. Select the ‘e-File’ tab, then click on 'Income Tax Returns' followed by ‘View Filed Returns.’

Step 4. If you have followed the steps correctly, then the status of your current and past income tax returns will be displayed on the screen.

Step 5. Select the ‘View details’ option to check the status of your income tax refund.

Taxpayers will be able to see one of the four scenarios on the official portal while checking their ITR refund status.

1. Income tax refund is issued.

2. A partial income tax refund is issued.

3. The department has adjusted the full tax refund.

4. The income tax refund has failed.

The Income Tax Department typically begins processing refunds, which are generally credited within 4-5 weeks of filing.

Experts told Mint that taxpayers are required to file their income tax returns within the specified deadline. However, in cases of genuine hardship, the taxpayer may be permitted to file for a refund after paying substantial penalties and interest, provided that a condonation application is submitted and approved by the I-T Department after the 31 December deadline.

The concerned taxpayers simply need to review their filings, ensure that income and deduction data match Form 26AS/AIS/TIS, and correct any unintentional errors if found.

While filing the original ITR, taxpayers may often enter incorrect details or overlook certain items. However, these mistakes can be corrected under Section 139(5) of the Income Tax Act, 1961, with a revised ITR. Using this, taxpayers can file a revised income tax return to rectify errors, including missed income, deductions, or miscalculations. It can also be filed if taxpayers show an increased or decreased refund amount against the taxes paid by them.

“Kindly Extend The Due date of Revised & Belated Returns till 31st March 2026. As You have sent majority of notices in last week of due dates and also ITR (Audit) is still Under Process. Hence, Logically Date Should be extended without any demand and delay,” a user said on X.

“Kindly extend the Due Date for Belated/Revised ITR by 1 month to 31/01/2026 - After 31/12/2025 tax payer can filed Updated ITR but through Updated ITR he cant claim Tax Refund and also Additional 25% Tax will be there on Tax Liability,” a user wrote on X.

“On Filing Revised ITR Getting an error and error description itself is null, How Can someone resolve this,” one user wrote on X.

A revised ITR is filed to correct any mistakes in the original ITR. The mistakes may include omitted, reduced, or exaggerated income, excess deductions, incorrect ITR form selection, claimed a less or more refund than eligible, among others.

Experts told Mint that the taxpayers are mandated to file their income tax returns within the specified time limit. However, in the case of a genuine hardship, the taxpayer may be allowed to file a refund after having to pay heavy penalties and interest, but a condonation application has to be filed and approved by the I-T Department after the 31 December deadline.

The last date to file a revised return this year is just five days away. If you miss the 31 December deadline, then the only option left is to file an ITR-U, which involves additional tax, interest, and penalty implications, Suraj Singh, the Founder of SD Singh, said.

“It is also important to note that refund claims cannot be removed or newly claimed in ITR-U, meaning even if corrections are made later, taxpayers may permanently lose the refund they are legitimately entitled to,” he added.

All what taxpayers have to do is simply review their filings, ensure income and deduction data match Form 26AS/AIS/TIS, and correct any unintentional errors if found, if they get sent a nudge by the I-T department.

If your refund has been put on hold under risk management, it means the system has identified a mismatch with the income tax return and TDS details or information reported under section 285. The provision seeks to give the assessee an opportunity to rectify any errors, said Ashok Mehta, Managing Council Member of The Chamber of Tax Consultants.

“Kindly Extend The Due date of Revised & Belated Returns till 31st March 2026. As You have sent majority of notices in last week of due dates and also ITR (Audit) is still Under Process. Hence, Logically Date Should be extended without any demand and delay,” CA Ruchita Vaghani says on X.

According to tax experts, the alerts were not limited to taxpayers under a single tax regime; beneficiaries of both new and old tax regimes received them.

However, they also noted that a majority of cases appear to have been sent to taxpayers who opted for the old tax regime, largely because it offers deduction-based tax planning avenues.

Taxpayers whose refunds have been flagged under risk management may have to wait anywhere from a few weeks to a couple of months to receive them, said Suraj Singh, the Founder of SD Singh and Associates, adding that an exact timeline cannot be specified.

While filing the original ITR, taxpayers may often enter incorrect details or overlook certain items. However, these mistakes can be corrected under Section 139(5) of the Income Tax Act, 1961, with a revised ITR. Using this, taxpayers can file a revised income tax return to rectify errors, including missed income, deductions, or miscalculations. It can also be filed if taxpayers show an increased or decreased refund amount against the taxes paid by them.

Income Tax Refund Status LIVE: Here are some of the common reasons that may have contributed to your refund getting stuck:

1. Mismatch between income reported and Form 26AS / AIS / TIS

2. Non-reporting of capital gains, F&O trades, ESOPs, foreign income/assets

3. Inflated or questionable deductions (HRA, insurance, donations, etc.)

4. Not responding to compliance portal queries/intimations

5. Sale of property not reported under capital gains

6. High credit card spending/assets purchased/forex expenditure without corresponding income disclosure.

Income Tax Refund Status LIVE: Experts suggest that the taxpayers whose refunds have been put on hold may have to wait anywhere between a few weeks to a couple of months to receive their tax refunds.

Suraj Singh, the Founder of SD Singh and Associates, told Mint that the exact timeline of the delay cannot be specified. However, he also said that the delay should ideally not stretch beyond that period, as the returns have been passed through the department’s AI-enabled verification systems, which trigger the alerts.

It is essential to note that no fixed timeline can be guaranteed, as processing times vary from case to case.

Income Tax Refund Status LIVE: Taxpayers should file a revised income tax return if they have made any of the following mistakes while filing their previous tax return.

1. If the taxpayer has mistakenly omitted, reduced, or exaggerated their income.

2. If the taxpayer omitted deductions or claimed excess deductions or exemptions on their initial return.

3. In case there were any miscalculations or missed necessary disclosures in their filing.

4. In case the taxpayer had chosen the wrong ITR form.

5. In case the taxpayer claimed less refund than they were eligible for.