
Taxpayers have until December 31, 2025, to file a revised income tax return (ITR) for the assessment year 2025-26, covering income earned in FY 2024-25. This revision window, permitted under Section 139(5) of the Income-tax Act, allows for correcting errors or omissions in an already filed ITR, such as incorrect income reporting or missed deductions. Filing a revised return proactively can help taxpayers avoid potential scrutiny, interest charges, and departmental follow-ups.