Revised ITR last date for FY 2025-26: 31 March 2027
What changed and why
Until now, the revision window and the belated window both closed on 31 December. The Finance Act 2026 substituted s.139(5) of the 1961 Act so people who find an error late (for example, after the annual information statement updates) can still correct it, at a fee, until 31 March. The aim is to let honest mistakes be fixed by the taxpayer rather than through a notice.
Revised vs belated vs updated
| Return | When you use it | Last date for FY 2025-26 |
|---|---|---|
| Belated (s.139(4)) | You missed the original due date | 31 Dec 2026 |
| Revised (s.139(5)) | You filed, then found an omission or wrong statement | 31 Mar 2027 (fee after 31 Dec 2026) |
Common mistakes
- Assuming a revision is free until March. After 31 Dec 2026 a fee applies; ask your CA for the amount that applies to you.
- Waiting for a refund before correcting. If you know there is an error, revising early costs less.
- Not checking AIS/TIS. Compare your return with the annual information statement on the portal before revising, so you fix everything in one go.
- Missing the belated deadline. If you never filed, 31 Dec 2026 is the date that matters.
Checklist before you revise
- Download AIS and Form 26AS/tax credit statement
- List every change you need
- Note the acknowledgment number and date of the original return
- File before 31 Dec 2026 if you can, to avoid the fee
- E-verify the revised return
Frequently asked questions
What is the last date to file a revised ITR for FY 2025-26?
31 March 2027, or before completion of assessment if that is earlier. A fee under s.234-I applies to revisions after 31 December 2026.
What is the last date for a belated return for FY 2025-26?
31 December 2026.
Is there a fee for revising before 31 December 2026?
Not under the new s.234-I fee, which applies to revisions filed after 31 December 2026. Confirm your case with a CA.
Official sources
Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 11 Oct 2026.
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