With the crucial deadline of 31 December 2025 looming, taxpayers who filed their original Income Tax Returns (ITR) on 16 September for Assessment Year 2025-26 are in a final rush to correct any errors. Filing an ITR is a complex process, and mistakes—from simple data entry slips to major omissions like unreported income or incorrect deduction claims—are common. Fortunately, the tax system provides a remedy through the revised return mechanism, allowing corrections to avoid potential penalties. However, a critical and often overlooked step could nullify this entire effort: the verification of the revised return.
Verification is Not Optional: A Strict Mandate
Tax experts unanimously stress a non-negotiable rule: verification of a revised ITR is mandatory in every single case. Simply submitting the corrected form online is not enough. "If a revised return is filed but not verified—either through digital means or by sending the signed ITR-V form—it is treated as invalid and is considered as never having been filed," clarify professionals in the field. Siddharth Maurya, Founder of Vibhavangal Anukulakara, confirms that the Income Tax Department will not process any revised return unless the verification process is completed within the stipulated timeframe.
Consequences of an Unverified Revised Return
What happens if you diligently file a revised return but miss the verification? The consequences are significant. Suraj Singh, Founder of S D Singh & Associates, explains that in such a scenario, only the original, verified return remains valid. The revised return becomes null and void. "Any changes made in the revised filing will not be taken into account," Singh adds. Manish Golyan, Partner at Gupta Jai & Company, highlights a key procedural point: there is no separate time limit for verifying a revised ITR. The same 30-day rule that applies to the original return is in force. Verification must be completed within 30 days of filing the revised return; failure to do so will invalidate it.
Multiple Revisions? Each One Needs Fresh Verification
A common point of confusion arises when a taxpayer needs to file more than one revised return. The rule is clear and strict for this situation as well. Every submission is treated as a fresh return. "Every new return shall be termed a new return, and without verification, none shall be termed valid returns, regardless of how the previous returns were verified," notes Siddharth Maurya. Suraj Singh concurs, stating that each revised return requires its own independent validation. The verification status of a previous filing does not carry over to the next one.
In essence, as the final opportunity to amend returns for AY 2025-26 closes on 31 December 2025, taxpayers must remember that their task does not end with clicking the 'submit' button. The dual action of filing and then verifying is what makes the correction legally effective. Ensuring this two-step process is completed is the only way to secure the benefits of the revision and steer clear of notices or penalties based on erroneous original filings.
