How to File a Revised ITR After Submission

Mistakes can happen while filing an Income Tax Return (ITR), whether it is reporting incorrect income, selecting the wrong ITR form, or missing out on deductions and exemptions. Fortunately, the Income Tax Act entitles taxpayers to rectify such errors by filing a revised ITR.

A revised return enables you to correct genuine mistakes made in your original return without filing an entirely new one. Whether you have understated income, claimed an incorrect deduction, or omitted important information, revising your return helps confirm that your tax records remain accurate and up to date. This guide explains what a revised return is, how to file one, and the important points you should know before submitting it.

Update: Income Tax Act 2025

As per the recent overhauling of the Income Tax Act, Section 139(5) has been renumbered to Section 263(5). However, for the financial year 2025-26, the taxpayer can refer to the provisions in the Income Tax Act, 1961.

What is a Revised Return?

A revised return is an income tax return filed as per the provisions of Section 139(5) of the Income Tax Act, 1961, to correct mistakes or omissions in the original ITR.

If you notice an error, you can correct the ITR after submission. You can file a revised return; however, keep in mind that you will have to do so within the given time frame. Once the revised return is successfully filed, it replaces the original return and becomes the valid return on record.

A revised return can be filed to correct errors such as:

1. Omitted, understated, or overstated income.
2. Missed deductions or excess deductions claimed.
3. Incorrect exemptions claimed.
4. Mathematical or calculation errors.
5. Failure to disclose required information.
6. Selection of the wrong ITR form.
7. Claiming a lower refund than what you are eligible for.

How to File Revised ITR: A Complete Guide

If you identify an error after filing your ITR, you can revise it through the Income Tax e-Filing portal by following these steps:

Step 1: Log in to the Income Tax e-Filing Portal

Sign in to the Income Tax e-Filing portal using your PAN or user ID and password. Do check that the original return has already been filed before initiating the revision process.

Step 2: Select the Option to File a Revised Return

Navigate to the income tax return filing section and choose the option to file a revised return under Section 139(5). Select the relevant assessment year for which you wish to revise your return.

Step 3: Enter the Required Details

Provide the acknowledgement number and filing date of the original return. These details help the Income Tax Department link the revised return with the return filed earlier.

Step 4: Correct the Errors

Review the information submitted in the original return and make the necessary corrections. Update the income details, deductions, exemptions, disclosures, or any other information that requires modification.

Step 5: Review and Submit the Revised Return

Verify all the updated information carefully before submitting the revised return. Once filed, complete the e-verification process using one of the available verification methods to ensure that the revised return is successfully processed.

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Things You Must Know While Filing a Revised ITR

Before filing a revised return, it is important to keep the following points in mind:

1. A revised return completely replaces the original return once it is successfully filed.
2. A revised return can be filed even if you have already received your income tax refund, provided the prescribed time limit has not expired.
3. You can revise your return if you need to switch the Income Tax Return form originally selected.
4. You can revise your return multiple times, without any restrictions, before the applicable deadline.
5. A revised return cannot be filed once the assessment has been completed under Section 143(3) of the Income Tax Act.
6. No separate penalty is charged merely for filing a revised return to correct genuine mistakes.
7. The last date to file a revised return is 31st December of the relevant assessment year or before the completion of the assessment, whichever is earlier.
8. If the original return was filed after the due date, it is treated as a belated return. While such returns can also be revised, any applicable late filing fees continue to apply.

Over to You

Filing a revised ITR is a useful provision that allows you to correct genuine mistakes without unnecessary complications. Reviewing your return carefully before submission can help minimise errors, but if you discover any omissions later, filing a revised return within the prescribed timeline can help keep your tax records accurate and up to date.

Managing your finances throughout the year can also make tax filing more efficient. With Jio Finance, you can access a range of digital financial solutions through a single platform, helping you stay organised and better prepared when it is time to review, file, or revise your income tax return.