Tax Dept's NUDGE: Revise ITR by Dec 31 to Avoid Penalties & Scrutiny

• Income Tax Department urges taxpayers to revise ITRs by December 31 for AY 2025–26 to avoid disputes, penalties, and scrutiny.
• The "NUDGE" campaign uses data analytics to identify potentially ineligible deduction or exemption claims, sending SMS/email alerts.
• Revising by December 31 allows correction of errors, aligns income with AIS/Form 26AS, and reduces future notice risks.
• Missing the deadline means only an ITR-U (Updated Return) can be filed from January 1, incurring additional tax and restrictions.
• Voluntary revision limits penalties, prevents assessment proceedings, ensures faster refunds, and demonstrates good-faith compliance.

Why It Matters: Revise your ITR by December 31 under the NUDGE campaign to correct errors and avoid future penalties.