India expands voluntary tax return option and outlines refund tracking steps

The Indian government has extended the provisions under Section 139(8A) of the Income Tax Act 1961, allowing taxpayers to file an “updated return” to disclose previously unreported income or correct omissions after the usual filing deadline. The facility aims to encourage voluntary compliance, enable correction of errors, and increase revenue, with interest and penalties applied as specified.

Taxpayers can check the status of any income‑tax refund through the e‑Filing portal or the Tax Information Network, typically receiving refunds within four to five weeks after verification. E‑verification of the return remains mandatory; without it, processing and refunds may be delayed. The guidance details the online steps for viewing filed returns, selecting the assessment year, and confirming bank details to ensure timely refunds.