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Pending ITR processing could lock taxpayers out of revisions after December 31
Unprocessed income tax returns after December 31, 2025, cannot be revised, potentially restricting refund claims and leaving taxpayers with limited corrective options.
Taxpayers with unprocessed income tax returns are being advised to act urgently ahead of December 31, 2025, a deadline that could affect their ability to revise returns and secure refunds. Once this date passes, a revised ITR cannot be filed if the original return remains unprocessed, limiting options to filing an updated return under ITR-U or seeking rectification only for apparent errors. This becomes critical for individuals eligible for refunds where excess tax has been paid. Experts also warn that refunds may be adjusted against outstanding past tax dues under Section 245, making timely follow-up and response to tax department communications essential.