Post-ITR filing guide: What taxpayers should do after September 16 deadline

ITR filing 2025: The deadline for filing Income Tax Returns (ITR) for Assessment Year 2025-26 concluded on 16 September 2025, following a one-day extension by the Central Board of Direct Taxes (CBDT) due to technical challenges and expert appeals. Taxpayers who completed their filings are advised to undertake critical post-filing actions such as e-verification, monitoring refund status, and addressing any issues related to refund reissue. For those who missed the deadline, options remain open for belated ITR filing, albeit with penalties and certain forfeited benefits. These steps are vital for ensuring compliance and optimising the financial outcome for taxpayers in the current assessment cycle.

If you’ve already filed your ITR, here’s what you should do next:

Check ITR status

During Income Tax Return (ITR) filing for 2025, once the tax payment is completed, a Challan Receipt is generated. This receipt contains important details such as the Challan Identification Number (CIN), BSR Code, Date of Payment, and other relevant information. At the same time, the status of the CRN will be updated to “PAID” under the Payment History tab on the e-filing portal. Taxpayers can easily download and view the Challan Receipt from the Payment History section for their records and verification.

E-verification

After this, taxpayers should confirm their e-verification status and track any eligible refund. E-verification authenticates the submitted return, which is essential for processing and receiving refunds. In cases where a refund is not received or processed, taxpayers may need to initiate a refund reissue request through the e-filing portal.

You can e-Verify your filed ITR before or after logging into the e-Filing portal. Using the pre-login service requires providing details such as PAN, Assessment Year, and Acknowledgment Number, while the post-login service allows you to select the filed ITR record directly. This flexibility streamlines the verification process.

Income tax refunds

Eligibility for an income tax refund is based on excess tax deduction, with exceptions for income included in another person's return or in cases of death, incapacity, or insolvency. Refund processing for ITR-1 and ITR-2 usually takes 20-45 days post-e-verification, while ITR-3 may take 30-60 days. Legal representatives or guardians are entitled to refunds only under specific circumstances outlined in tax law.

Refund reissue request

If the original refund fails, taxpayers can submit a refund reissue request through the e-filing portal. The process involves logging in, selecting the 'Refund Reissue' option, choosing the appropriate bank account, and completing authentication via Aadhaar OTP and EVC code. Once you select the `Refund Reissue` tab, you are redirected to the refund reissue page to create the request. After submission, you can check the TDS refund status on the dashboard.

Belated ITRs

Taxpayers who do not file by 16 September 2025 must submit a belated ITR by 31 December 2025. The penalty for belated filing is Rs 1,000 for incomes below Rs 5 lakh and Rs 5,000 for higher incomes, alongside interest on outstanding tax. Belated filers cannot switch tax regimes, carry forward losses, or claim some deductions, affecting their tax position for the year.

Revised ITR 

If you’ve already filed your Income Tax Return (ITR) for AY 2025-26 but spot an error, you can revise it anytime before December 31, 2025. As per Section 139(5) of the Income Tax Act, taxpayers can file a revised return to correct mistakes such as omitted deductions, incorrect income details, or miscalculated tax.

To revise your ITR, log in to the income tax e-filing portal, choose the option to file a revised return under Section 139(5), enter the correct details along with the acknowledgment number of your original ITR, and submit it after e-verification. Even if the original filing deadline has passed, you can revise your return without penalty, though interest may apply if additional tax is payable.