Answer

ITR

When a belated return gets processed

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  1. Facts

    A return is processed under Sec 143(1) (now Sec 270(1)) only after it is verified. The law allows processing within nine months from the end of the financial year in which the return is filed.

  2. Provisions and law

    • Sec 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025)Return is processed and an intimation shows tax, interest, refund or demand
    • Sec 139(4), Income-tax Act 1961 (now Sec 263(4), Income-tax Act 2025)Belated return can be filed after the due date, by 31 December of the assessment year or before assessment, whichever is earlier

  3. Analysis

    Most returns are processed in a few weeks after verification. Example: a belated AY 2026-27 return filed and verified on 1 December 2026 may get its intimation in January 2027, but the legal outer limit is 31 December 2027. Check the intimation for any demand or refund difference.

  4. Conclusion

    1. E-verify immediately after filing
    2. Check status under View Filed Returns
    3. Read the intimation when it arrives
    4. Respond to any demand or adjustment

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Belated and revised return, Sec 263(4) and 263(5) (old 139(4) and 139(5))

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