Archive · 3 Aug 2026
Handling Late Income Tax Returns and Refund Adjustments
If you missed the 31 July deadline for filing your income tax return, you can still file a late return.
After you submit it, the Income Tax Department reviews it and may send you a notice if they think you owe more tax.
If you don’t pay the notice, they can take money you were supposed to get back and use it to cover the old debt.
You can respond to the notice online: pay it, say you already paid, or argue it’s wrong.
It’s important to reply quickly so you don’t lose your refund or fall for scams.
Check your e‑filing account and email for any notices, and follow the official instructions.
Deadline for filing ITRs (31 July) has passed; belated returns can still be filed.
After e‑verification, the Income Tax Department may issue outstanding tax demand notices.
Unpaid demands can trigger adjustment of current‑year refunds against past dues.
Taxpayers can accept, pay, confirm payment, or dispute demands via the e‑filing portal.
Prompt response to notices prevents automatic refund adjustments and fraud scams.
- Who
- Taxpayers and the Income Tax Department of India
- What
- Process for filing belated returns and handling tax demand notices that may adjust refunds
- When
- After 31 July deadline, during review of ITRs, and when notices are received
- Where
- India, via the income tax e-filing portal
- Why
- To ensure compliance, avoid refund adjustments, and prevent fraud
- Deadline for filing ITRs
- 31 July
- Assessment year
- AY 2026-27
- Refund adjustment mechanism
- Refunds can be reduced or fully adjusted against past dues
- Response options
- Accept & pay, confirm payment, dispute
- Portal
- Income tax e-filing portal