You will not be able to submit revisions after December 31, 2025 ITRIf your ITR is processed after this date and it has some obvious errors, you cannot correct it by filing a revised ITR, This article explains your options in such cases, If there is any mistake which can be seen from the records, CPC will inform you after processing your ITR, Since you will come to know about this glaring mistake after December 31, 2025, you will have to use alternative remedy to correct it and not just file amended ITR,
Chartered Accountant Himank Singla said on X: “The last date for filing revised ITR for assessment year 2025-26 is 31.12.2025. Many intimation orders for original ITR are still pending and it is likely that they will be processed after 31.12.2025. If any error or omission in the information is found, one will not be able to file revised ITR. Only option filing will have to be done. ITR-U and taxpayer will not be able to claim refund!
As of 6.39 pm on December 16, 2025, out of 8.34 crore ITRs filed and verified by taxpayers, 7.68 crore ITRs have been processed.
Source: ITR e-filing portal
After December 31, 2025, only ITR-U can be filed, not revised ITR
Chartered accountant Suresh Surana says that the revised ITR for assessment year 2025-26 can be filed till December 31, 2025.
Surana says: “Accordingly, once this date passes, the taxpayer cannot amend the return of income to correct errors or omissions, even if the return has not yet been processed by the Centralized Processing Center (CPC).”
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Vishwas Panjiyar, founder, Eswas Business Advisors LLP, said Singla is right. According to him, in any other case, due to the absence of any enabling provision under the law, your valid claim which may have arisen due to the error while filing ITR, may be lost or lost.
Panjiyar says: “This is because there is no provision in the law that allows taxpayers to file revised returns after the expiry of the deadline, however, a correction application can be filed against the information received from the department.”
What can you do if ITR is not processed even after December 31, 2025?
Surana says where an ITR remains unprocessed beyond the statutory time limit, taxpayers can take proactive steps such as raising an online complaint through the e-redressal/CPGRAMS mechanism or e-filing portal, or submitting a written follow-up request for processing of the ITR.
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What can you do after December 31, 2025 if ITR is processed with error information?
Once your ITR is processed with no errors reported and it is done after December 31, 2025 then you have two options:
- You can either file ITR-U or
- Correction application against CPC information notice.
Panijiyar says after December 31, 2025, ITR-U can be filed only unless the ITR is a loss return or has the effect of reducing the tax liability or increasing the refund payable.
After December 31, 2025, you cannot file a revised ITR to correct the error pointed out by the CPC.
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Surana says: “For assessment year 2025-26, the statutory deadline for filing revised returns under section 139(5) of the IT Act expires on December 31, 2025. Accordingly, once this date passes, the taxpayer cannot revise the return of income to correct errors or omissions, even if the return has not yet been processed by the Centralized Processing Center (CPC).”
Surana says if the ITR is later processed under section 143(1) and the taxpayer receives an intimation pointing to an obvious mistake, the law provides an alternative remedy.
In such cases, the taxpayer can file an application for rectification under section 154. Surana says: “Correctification is permitted where there is a mistake evident from record, such as arithmetic errors, wrong carry-forward of loss, wrong tax or interest calculation, mismatch of TDS credit, or other clerical inaccuracies reflected in the CPC information.”
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According to Panijiyar, such correction application can be filed online through the Income Tax portal and it is with the Centralized Processing Cell (the department that issues the information after the ITR is processed).
When can correction request be filed?
According to Surana, a correction request under Section 154 can be filed electronically through the Income Tax e-filing portal and should generally be made within 4 years from the end of the financial year in which the intimation under Section 143(1) is passed.
Surana says: “Importantly, rectification proceedings are limited in scope and cannot be used to make new claims, introduce new income or deductions, or address debatable issues of law that were not part of the original return.”
Surana says issues beyond the scope of reform will need to be pursued through appropriate appellate remedies (CIT(A), ITAT) subject to applicable timelines.
Panjiyar says: “If the CPC rejects your rectification application, an appeal can be filed against the rejection order to seek relief.”
ITR-U limits in tax refund cases
If you are filing ITR-U, it may not be a loss return or tax refund claim ITR. This can be only taxable ITR.
Surana says that although filing of updated return in Form ITR-U under section 139(8A) is not the only remedy available to the taxpayer, such return of income can be filed in the prescribed format (i.e., ITR-U) at any time within 48 months from the end of the relevant assessment year. In such cases, additional tax will also be payable as follows:
| Submission Deadline Updated Return (ITR-U) | ExcessiveTax (current) |
ExcessiveTax (Proposed) |
| 12 months from the end of the relevant assessment year | 25% of additional tax
(tax + interest) |
25% of additional tax
(tax + interest) |
| 24 months from the end of the relevant assessment year | 50% of additional tax
(tax + interest) |
50% of additional tax
(tax + interest) |
| 36 months from the end of the relevant assessment year | , | 60% of additional tax
(tax + interest) |
| 48 months from the end of the relevant assessment year | , | 70% of additional tax
(tax + interest) |
Source: CA Suresh Surana
How much time does CPC have to process ITRs filed on or before the original ITR due date?
As per Surana, where the income tax return is filed on or before July 31, 2025 (i.e., during the financial year 2025-26 relevant for assessment year 2025-26), the Centralized Processing Center (CPC) is required to process the ITR and issue an intimation under section 143(1) within 9 months from the end of the financial year in which the ITR is filed, as per the section Prescribed under 143(1). Provisions regarding the same.
Surana says: “Accordingly, in this case, the statutory time limit available to the CPC to process the returns will expire on December 31, 2026.”
Surana says that if the CPC does not process the ITR within this stipulated period (within 9 months from the end of the financial year in which the ITR is filed), it thereafter loses the legal right to issue information under section 143(1).
The fact that the ITR was filed on September 16, 2025, which falls within the extended due date applicable to non-audit taxpayers for FY 2024-25, does not either accelerate or postpone the statutory processing timeline. The 9-month period starts from March 31, 2026, which is the end of the financial year in which the return was filed and not the actual date of filing.
Surana says: “Consequently, whether the return is filed on July 31, 2025, September 16, 2025, or even by the delayed return deadline of December 31, 2025, the CPC has legally until December 31, 2026, to process the return and issue the intimation under section 143(1).”