Taxpayers are experiencing delays in receiving income tax refunds, prompting the Income Tax Department to encourage revisions for those who may have made errors. A key deadline of December 31, 2025, is set for taxpayers to file a revised ITR if they claimed incorrect deductions or exemptions. The department has identified over 21 lakh updated ITRs and over Rs 2,500 crore in additional taxes paid. Refund delays can stem from simple errors or ineligible deductions, with the 'NUDGE' campaign aiming for voluntary correction.