Received Income Tax Message With Last Date 31 December for ITR – What Should You Do?
Many taxpayers in India receive SMS or email messages from the Income Tax Department reminding them to file their Income Tax Return (ITR) before 31 December. Such messages can be confusing and stressful, especially if you are unsure whether you are required to file or if you have already filed earlier. This blog explains why you received the message, what it means, and the exact steps you should take.
Why Did You Receive an Income Tax Message?
You may receive an ITR reminder from the Income Tax Department due to one or more of the following reasons:
- Your PAN shows taxable income as per AIS/TIS data
- High-value transactions (bank deposits, property, shares, crypto, mutual funds, etc.) are linked to your PAN
- TDS has been deducted but ITR not filed
- You filed ITR in previous years but not for the current assessment year
- Your employer/bank reported income to the department
The message is usually a compliance reminder, not a notice or penalty.
What Does “Last Date 31 December” Mean?
31 December is generally the last date to file a Belated Return or Revised Return for a particular Assessment Year (AY), subject to the law applicable for that year.
- Original ITR: Normally due on 31 July (or extended date)
- Belated ITR: Allowed up to 31 December
- Revised ITR: Can also be filed up to 31 December
If you miss this date, filing ITR may not be allowed except in limited cases.
Step-by-Step: What You Should Do Now
1. Do Not Panic
Receiving an SMS/email does not automatically mean you are in trouble. It is a reminder to complete compliance.
2. Check Whether You Have Already Filed ITR
- Visit the Income Tax e-filing portal
- Login using PAN
- Go to View Filed Returns
If already filed, verify whether it is successfully verified (E-Verified).
3. Check AIS and TIS (Very Important)
Even if you think you have no taxable income:
- Download AIS (Annual Information Statement)
- Download TIS (Taxpayer Information Summary)
Check for:
- Bank interest
- Cash deposits
- Share/crypto transactions
- Salary or freelance income
Mismatch is a common reason for messages.
4. Decide Which ITR to File
Depending on your situation:
- ITR-1: Salary / pension / interest income
- ITR-3: Business, crypto, trading income
- ITR-4: Presumptive income
Choose carefully to avoid future notices.
5. File ITR Before 31 December
If you have not filed yet:
- File a Belated Return immediately
- Pay applicable late fee:
- ₹1,000 (income up to ₹5 lakh)
- ₹5,000 (income above ₹5 lakh)
Late filing may also attract interest under sections 234A/B/C.
6. If You Are Not Required to File ITR
If your income is below the basic exemption limit:
- Still check AIS/TIS
- Consider filing a Nil Return to avoid future notices
This is especially useful if high-value transactions are reported.
What Happens If You Ignore the Message?
Ignoring the reminder may lead to:
- Non-filing compliance notice
- Penalty and interest
- Difficulty in loans, visas, or credit cards
- Scrutiny or reassessment in future years
It is always safer to file or clarify.
Is This Message a Legal Notice?
❌ No – An SMS/email reminder is not a legal notice
A legal notice is issued under specific sections and is available in your e-filing portal under e-Proceedings / Notices.
Common Mistakes to Avoid
- Filing wrong ITR form
- Not matching income with AIS/TIS
- Forgetting to e-verify ITR
- Ignoring crypto, P2P, or trading income
- Waiting till the last day
When Should You Take Professional Help?
You should consult a tax professional if:
- Your account is already under scrutiny
- You have crypto / P2P / foreign income
- You received earlier notices
- There is a mismatch in AIS
- Your bank account was frozen earlier due to tax or cyber issues
If you received an income tax message with last date 31 December, treat it seriously but calmly. Check your filing status, review AIS/TIS, and file the correct ITR before the deadline. Timely action can save you from penalties, notices, and unnecessary stress.
Filing even a Nil or Belated Return is always better than not filing at all.
Disclaimer: This blog is for informational purposes only and does not constitute legal or tax advice. Each case may vary based on facts and applicable law.