Filing an income tax return isn’t always final. Small slips—wrong bank details, missed deductions, or omitted income—can be fixed by submitting a revised return. But a crucial step often overlooked is verification: a revised return must be verified within 30 days, or it risks being treated as invalid. For a specific group of filers, the tax authority has set a clear deadline: if you filed on 16 September 2025, your revised return must be verified by 31 December 2025.
Why you might need a revised return
- Missing income: Late Form 16/16A or income from interest or freelancing not included originally.
- Deductions or exemptions: Forgot to claim Section-based deductions or an investment wasn’t reported correctly.
- Incorrect details: Errors in bank account, PAN, or personal information that affect refunds or assessments.
- TDS/TCS mismatches: Tax credits not properly claimed due to mismatch in TDS statements.
How to file a revised return
Filing a revised return follows the same basic e-filing process as the original return. Before you start, gather all supporting documents and reconcile income, tax paid, and deductions. When preparing the revised return, clearly indicate that it is a revision of an earlier return and provide the acknowledgement number of the original filing if requested by the portal.
Practical steps
- Review the original return and identify the exact errors or omissions.
- Collect evidence (Form 16/16A, bank statements, receipts, proof of investments).
- Prepare the revised return on the tax portal or through your tax software.
- Check the recalculated tax liability, including interest and penalties if applicable.
- File the revised return and note the new acknowledgement number.
Verification: the essential follow-up
Filing a revised return is only half the job. The tax system requires verification so the return is legally valid. The general rule is that a revised return must be verified within 30 days of filing. However, for those who filed on 16 September 2025, the tax authority has set a clear final date of 31 December 2025 to complete verification.
Common verification methods
- E-verify online: This is the fastest option available on most tax portals through net banking, bank account-based OTP, or other electronic verification options.
- Digital Signature Certificate (DSC): Useful for professionals or those required to sign digitally.
- Physical verification (if allowed): Some systems allow sending a signed acknowledgement to the tax office if e-verification isn’t possible.
Consequences of missing verification
If you do not verify a revised return within the required timeframe, the return can be treated as invalid. That can mean:
- No legal recognition of the revision—your original mistakes remain on record.
- Delays or loss of refunds that you might have claimed in the revised return.
- Possible notices or complications during assessment, requiring further correspondence or correction.
Checklist and timeline
- Immediately after filing: Save the revised return acknowledgement number and PDF copy.
- Within 30 days: Complete e-verification or follow the specified verification route.
- If you filed on 16 Sep 2025: Ensure verification is done by 31 Dec 2025 per the announced deadline.
- If additional tax is due: Pay promptly along with any applicable interest to avoid further penalties.
Tips to avoid future revisions
- Reconcile TDS and Form 26AS (or your country’s equivalent) before filing.
- Keep investment proofs and receipts organized during the year.
- Use reliable tax software or a qualified advisor for complex returns.
- Verify critical personal details—PAN, bank account, and contact information—before submission.
Revising a return is a routine part of good tax practice, but verification is non-negotiable. Treat the acknowledgement and verification step as essential paperwork—missing it can undo the benefit of correcting your return. If you filed on 16 September 2025, mark 31 December 2025 on your calendar and verify without delay.