Revised Return

A Revised Return is a correction mechanism provided by the Income Tax Department that allows taxpayers to rectify errors or omissions in their originally filed ITR.

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Revised Income Tax Return (ITR)

A Revised Return is a correction mechanism provided by the Income Tax Department that allows taxpayers to rectify errors or omissions in their originally filed ITR. If you realize you’ve made a mistake—like forgetting to declare income, claiming wrong deductions, or entering incorrect details—you can file a revised return under Section 139(5) of the Income Tax Act.

Key Points about Revised Return:
  • Who can file: Any taxpayer who has filed the original return on or before the due date (under Section 139(1)).

  • Why file: To correct errors in the original return like:

    • Wrong personal details

    • Incorrect bank account or PAN

    • Missed income

    • Incorrect deduction or exemption claims

    • Wrong tax computation

  • Deadline:

    • You can file a revised return before the end of the relevant assessment year or before the completion of assessment, whichever is earlier.

  • Form Used: Same ITR form as the original.

  • How to file: Login to the Income Tax e-Filing portal, choose the “Revised Return” option, and enter the Acknowledgement Number and Date of the original return.

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FAQs – Revised Income Tax Return (ITR)

A revised return is a corrected version of your originally filed Income Tax Return. It is filed to rectify any mistakes or omissions.

Any taxpayer who filed the original return within the due date (under Section 139(1)) is eligible to file a revised return.

You can correct:

  • Errors in personal details (e.g., PAN, name, address)

  • Incorrect income details

  • Missed out deductions or exemptions

  • Wrong bank account or IFSC code

  • Misreported tax paid details (TDS, advance tax)

There is no limit to the number of times you can revise a return, but all revisions must be done before the deadline.

You can revise your return up to March 31, 2026, or before completion of assessment, whichever is earlier.

No penalty is charged if the original return was filed on time. However, penalties may apply if your revisions lead to under-reporting of income.

Yes, from AY 2021-22 onwards, belated returns can also be revised.

No. Only the revised return is considered valid after it's processed. You don’t need to re-submit the original.

Yes, every revised return is assigned a new acknowledgment number and date.

Log in to the Income Tax e-Filing portal, choose “File Income Tax Return,” select the correct ITR form, and choose the option “Revised Return under Section 139(5)”.

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