Message on revising Income Tax Returns yields ₹8,810 Crore Revenue: Govt

The Ministry of Finance informed the Rajya Sabha that communications sent to taxpayers in December 2025 were part of the CBDT’s NUDGE (Non-intrusive Usage of Data to Guide and Enable) campaigns, implemented under the seven-stage SAKSHAM strategy. These technology-driven initiatives use data analytics and behavioral insights to promote preventive compliance by prompting select taxpayers to review or revise their Income Tax Returns (ITRs). Taxpayers are identified through advanced risk analysis detecting non-disclosure of foreign assets or income, or incorrect claims under provisions such as Sections 80G, 80GGC, and 80E. Over the last two years, 1.11 crore updated or revised ITRs were filed, generating ₹6,976.50 crore in additional tax under Section 140B and a total revenue impact of ₹8,810.59 crore. For Assessment Year 2025-26, out of 8.79 crore returns filed till 4 February 2026, 24.64 lakh returns were pending for over 90 days. The government stated no additional measures are currently contemplated for processing refunds.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

RAJYA SABHA

UNSTARRED QUESTION NO. 1181

ANSWERED ON – 10/02/2026

‘Message on revising Income Tax Returns’

1181. Shri. Deepak Prakash:

Will the Minister of FINANCE be pleased to state: –

a. Whether I.T. Department have issued large scale obtuse messages in the last week of December, 2025 requesting the tax payers to revise their returns in just 3-4 days;

b. If so, the precise reasons to put on hold Income Tax returns of honest tax payers especially senior citizens without quoting any discrepancies;

c. The number of such returns are pending with I.T. Deptt. as on 31^st January, 2026 which are more than 90 days old; and

d. The steps Government is contemplating to process the refunds of tax payers especially the senior citizens in a time bound manner?

ANSWER

THE MINISTER OF STATE IN THE MINISTRY OF FINANCE

(SHRI PANKAJ CHAUDHARY)

(a) to (b)

The CBDT has undertaken NUDGE (Non-intrusive Usage of Data to Guide and Enable) campaigns which are extensive technology-driven initiatives that leverage data analytics, legislative enablement, behavioral insights and digital communication platforms for improved tax collection efficiency by shifting the focus from post-facto enforcement to preventive, technology enabled compliance in a non-intrusive manner. SAKSHAM is the seven stage strategy of implementation of NUDGE initiatives which comprises of :

1. Sankalan – Systematic compilation and collection of data/information from diverse sources

2. Anusandhan – Robust research, analysis and insight generation for risk identification

3. Kriyanvyan – Converting insight into actionable interventions for targeted outcomes

4. Sampark – Proactive communication to create awareness and guide compliance behaviour

5. Hastak – Handholding and facilitation to assist taxpayers in fulfilling obligations

6. Adhikaar – Ensuring rights, transparency and enablement, fostering trust and fairness

7. Mulyankan – Continuous monitoring and evaluation to measure impact and refine actions

Under these campaigns, communications are sent to select taxpayers to review and revise/ update their ITRs already filed. The taxpayers are selected on the basis of advanced risk analysis identifying incorrect or non-reporting of assets or income, or excess claims of deductions or exemptions in their ITRs. The select taxpayers are mainly those who have not disclosed their foreign asset holdings or income or have claimed incorrect deductions u/s 80 G, 80GGC or 80E etc or have claimed excess exemptions.

The outcome of the SAKSHAM NUDGE campaigns in last two years is as under:

c. Out of total number of 8,79,62,234 T. returns filed for A.Y.2025-26 by the taxpayers till 4th February 2026, returns pending for processing for more than 90 days are: 24,64,044.

d. There are no such measures contemplated.

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