ITR filing: December 31, 2024, is last date to file belated, revised return for FY 2023-24, what happens if you miss this deadline

December 31, 2024 ITR filing deadline: Income tax laws allow individual to file belated and revised return. A belated return is filed if an individual has missed the last date to file original ITR. On the other hand, revised return is filed if an individual has made a mistake in the original and belated returns. Know what happens if belated or revised return is not filed by December 31, 2024 for FY 2023-24.