Revised Return Filing Rules and Deadlines

 Under the current Income Tax Act of India, the revision window for filing a revised Income Tax Return (ITR) under Section 139(5) is as follows: 

1. The Revision Deadline (As of AY 2025-26)

A revised return must be filed within the (below-mentioned) time frame, whichever is earlier: 

• i) December 31st of the relevant Assessment Year (AY). 
• ii) before the completion of the assessment by the Income Tax Department, if the assessment is done earlier. 

Example: 

For the Financial Year (FY) 2024-25, the Assessment Year is 2025-26. The last date to file a revised return is 31 December 2025, provided the assessment is not completed before that. If the assessment is done earlier, say within September 2025, the revised return is to be filed within that period.

Note:

So, if you have missed that opportunity to file a revised return (for any mistakes/omissions), you can no longer file a Revised Return. But, there is a chance to file an Updated Return, which is explained at the bottom of this post.

2. Important Rules for Revision 

• Eligibility: You can revise your return if you discover any error or omission in your original ITR.
• Late Filed Returns: A belated return (filed after the original due date) can also be revised within this timeframe. 
• Multiple Revisions: There are no restrictions on how many times a return can be revised, as long as it is submitted by the deadline. 
• Original Return: The revised return completely replaces the original return. 

What to Do if I Miss the Deadline? 

If the 31st December deadline is missed, you cannot file a regular revised return. 

However, you can file an Updated Return (ITR-U) under Section 139(8A) within 24 months from the end of the relevant assessment year, subject to payment of additional taxes/penalties. 

Future Changes for Revised Return Filing (Budget 2026 Proposal) 

According to recent announcements in the Budget 2026 (for FY 2025-26 onwards), the deadline for filing revised returns is proposed to be extended to 31st March of the Assessment Year (i.e., 12 months after the end of the financial year, instead of 9 months), with a nominal fee applied after 31st December. 

Note: 

For the Financial Year 2024-25, the 31st December 2025 deadline still applies, which already expired on 31st December 2025. So, you should file an Updated Return (not the Revised Return). 

For the Financial Year 2025-26, the deadline allows you to submit Revised Returns till 31st March 2027(if duly passed and enforced by the IT Department) by paying a nominal fee for the period 1st January to 31 March 2027.

PAN Card- How to Apply and Documents Required

 Online PAN card application for Indian citizens involves filling out Form 49A and submitting it on the Protean e-Gov Technologies website (formerly NSDL) or/alternatively on the UTIITSL portal (https://www.pan.utiitsl.com/PAN/), paying fees (approx. ₹91 + GST), and an Aadhaar-based e-KYC for a paperless process.

 

You can opt for "Submit through scanned images" if you are not okay with e-KYC.

UTIITSL and Protean (formerly NSDL) are both authorized agencies for PAN card services in India, offering equally valid, government-accepted documents. Protean is known for strong digital infrastructure and a larger network, while UTIITSL (often) provides faster processing and wider physical, center-based support.

Key Differences: Protean vs UTIITSL 

Protean eGov Technologies (formerly NSDL):

•  Highly digital with a vast network of 73,000+ TIN-FC centers. (Tax Information Network Facilitation Centers authorised by the Income Tax Department of India.
• Online applications, quick e-PAN generation, and comprehensive digital services.
• Can process a large volume of PAN applications simultaneously.

UTIITSL (UTI Infrastructure Technology And Services Limited): 

• Physical, on-the-ground support with a strong presence in smaller cities. 

• Best for: Applicants preferring physical centers for assistance. 

• Speedy and often reported to have slightly faster processing times.

Here is the link for Protean e-Gov Technologies Online Pan Card Services platform.

An e-PAN is issued via email within two days, and the physical card is sent by post. You may download an instant e-card after successfully submitting your application.

Key Steps for Online PAN Application: 

These are the processes involved in applying for a PAN through Protean services-

• Registration: Visit the Protean (formerly NSDL), select 'New PAN - Indian Citizen (Form 49A)', and fill in personal details in the form. 

• Submission Mode: Choose between these two choices- 

1) 'Submit digitally through e-KYC & e-Sign' (paperless, no documents needed) or 

2) 'Submit scanned images through e-Sign' (requires uploading photo, signature, and documents). 

If you opted for the first one, ensure your Aadhaar is linked with your registered mobile, as an OTP will be sent to that mobile. So keep the mobile and the Aadhaar Card with you. 

• Submission is done through Aadhaar-Based e-KYC: Enter Aadhaar details for authentication. The photo on the Aadhaar card can be used for the PAN card. 

• Details & Payment: Fill in the details for payment mode, then pay the application fee (around ₹91 for Indian addresses). 

• Verification: E-verify the application using the OTP sent to the Aadhaar-linked mobile number. 

• Acknowledgement: A 15-digit acknowledgement number will be generated to track the status. 

• Processing Time: An e-PAN is typically sent via email within 2 days, while the physical PAN card will be dispatched (more or less) in 15 days.

You may download the receipt and keep it for reference till then.

Documents Required (for non-eKYC method): 

• Proof of Identity: Aadhaar card, voter ID, passport, or driving license. 

• Proof of Address: Aadhaar card, utility bills, or bank account statement duly printed on the stationery of the bank with their logo and address of the branch and containing the signature of the issuing authority with date, seal, and designation. 

• Proof of Date of Birth: Birth certificate, Aadhaar card, or high school/ matriculation certificate.

For an exhaustive list of valid/acceptable documents, you may visit this link

Note:

For immediate needs, an Instant e-PAN can be generated via the Income Tax e-Filing portal (https://www.incometax.gov.in/iec/foportal/help/how-to-generate-instant-e-pan), using your Aadhaar card, in a matter of minutes. 

Tax Residency Certificate- Significance of Form 10FB - How to Get it

 Form 10FA is an application to request a Tax Residency Certificate from the Income Tax Department. After scrutiny and approval, the TRC is issued in Form 10FB by the tax department.

Purpose of Tax Residency Certificate (Form 10FB)

To prevent double taxation, Sections 90, 90A, and 91 provide taxpayers with options to claim benefits and pay tax on their foreign income only once. Both tax credit/refund and relief are applicable, depending on the presence (or absence) of DTAA with the country/organisation, or the nature of the business of the applicant with that entity. DTAA stands for the Double Taxation Avoidance Agreement under Section 90 of the Indian IT Act.

A tax residency certificate is mandatory for obtaining relief from tax being deducted by foreign agencies (to avoid duplicate tax deductions) in which you have certain interests. The certificate (Form 10FB) is provided after your application gets approved by the department. It may take two to four weeks, depending on your activities.

Filling out and submitting the application form (10FA) typically takes 15 to 30 minutes, provided you have all the necessary details and supporting documents ready. The process is straightforward and requires basic information such as PAN, address, and the financial year for which the certificate is needed.

Factors Affecting Time and Process 

 

Procedure: 

The time depends on having the necessary documents ready, such as a PAN, proof of residence, and details of the income source, all of which must be readily available. As proof of residence, you can provide the recent (last month) electricity bill. Sometimes, the bills bear the builder's name or the owner's name. In such circumstances, you need to support the bill with a sale deed or rental agreement (if a tenant).  

Document Upload: 

You will need to upload supporting documents in PDF or ZIP format (max size 5MB each). 

Verification: 

After filling the form, you must verify it using an OTP sent to your registered mobile and/or email, or via digital signature (DSC). 

Processing Time: 

While the filing time is short, obtaining the Certificate of Residence (Form 10FB) after submitting Form 10FA can take 2 to 4 weeks. 

The Tax Residency is valid for the year for which you apply. So, you should seek a fresh certificate each year if you are in need of it.

Steps to Complete Form 10FA Online 

1. Login: Log in to the Income Tax e-Filing portal.

 

If you don't have an account on the Income Tax Portal, you need to create one or use other offline methods as mentioned at the end of this article. To create an account, you should provide your PAN number, mobile number, and other required details. You should also link your Aadhar Card to use the services.

2. Navigate: Go to 'e-File', 'Income Tax Forms', and click 'File Income Tax Forms'. 

3. Form Selection: Search for and select Form 10FA. 

4. Fill Data: Enter personal details, PAN, address, and financial year details. 

5. Upload Documents: Upload supporting documents. 

6. Verify & Submit: Verify using OTP (mobile/email) and submit.

You will be notified when the certificate is ready for download.

Obtaining TRC through Offline Mode

If you find it difficult to procure the certificate through an online application, you can take the services of any Tax Consultant or Chartered Accountant. They may charge some nominal fees for this work. You will have to provide the details and the documents necessary for this purpose. ClearTax is a consultancy firm that offers these services, as per my knowledge. They can do all your income tax jobs.