New Delhi, Dec. 2 -- The due date to file the income tax return (ITR) for FY 2024-25 ended on 16 September after two extensions. However, if you now realise that you made some mistake while filing your return and therefore want to file a revised return under section 139(5), then you can very well do that before 31 December 2025.

There are certain scenarios in which you can file a revised return, but these do not include the filing of a return after an inquiry notice by the assessing officer under section 142(1). Let us understand more about the different nuances of filing a belated or revised tax return.

When you file a return after the expiry of the original due date specified under section 139(1), a return of income is referred to as ...