Mistakes can happen while filing an Income-tax Return. A taxpayer may miss an income source, claim an incorrect deduction, enter wrong bank details, select an incorrect tax regime, or report TDS incorrectly. If the return has already been filed, the mistake can usually be corrected by filing a Revised Return.

A revised return is filed under section 139(5) of the Income-tax Act, 1961. It allows a taxpayer to correct a mistake, omission or wrong statement in a return that was originally filed within the due date under section 139(1) or filed as a belated return under section 139(4).

When should you file a revised return?

You should file a revised return if you notice an error after submitting your original or belated return. Common cases include:

• Forgotten interest income from savings account or fixed deposits
• Incorrect salary, house property or capital gains details
• Missed deduction or exemption claim
• Incorrect TDS, TCS, advance tax or self-assessment tax details
• Wrong bank account details for refund
• Wrong personal information or address details
• Incorrect selection of ITR form or return-filing section

Can a belated return be revised?

Yes. A belated return filed under section 139(4) can also be revised under section 139(5), provided the revision is made within the prescribed time limit and before completion of assessment.

What if the return is filed but not verified?

If your ITR is still unverified or pending for verification, you may be able to discard it on the Income-tax e-Filing portal and file a fresh return. However, if the original due date has passed, filing again after discarding may have consequences such as late-filing fee or belated-return treatment.

Time limit to file a revised return

For FY 2025-26 / AY 2026-27, the revised return is governed by section 139(5) of the Income-tax Act, 1961.

As per the current e-filing position, a revised return for AY 2026-27 may be filed before the end of the relevant Assessment Year or before completion of assessment, whichever is earlier. If filed after 31 December 2026, the e-filing validation rules provide for a fee under section 234-I.

Can you file a revised return on myITreturn if the original return was filed elsewhere?

Yes. You can file a revised return through myITreturn even if the original return was not filed through myITreturn, provided the original return was eligible for revision and you have the required original filing details.

You will need the original acknowledgement number and date of filing of the original return. These details are required while filing the revised return.

Steps to file a revised return using myITreturn

Step 1: Log in to myITreturn

Register on myITreturn if you are a new user. If you already have an account, log in and select the relevant Financial Year.

If you filed the original return using myITreturn, you may see an option such as “If you wish to revise your return, click here”. Click on that link to begin the revision process.

If you did not file the original return using myITreturn, select the relevant Financial Year and enter your revised income details carefully.

Step 2: Make the required changes

After selecting the revise return option, update the relevant details in the applicable tabs. You may need to correct income, deductions, taxes paid, bank details, personal information or other return schedules.

Check each section carefully. The revised return will replace the earlier return after it is filed and verified.

Step 3: Review the tax summary

After making the required changes, click on “Summary” to review your tax computation.

If there is any additional tax payable, pay the tax first and update the payment details under the “Tax Paid” tab. Click here to learn how to pay Self Assessment Tax online.

Step 4: E-file the revised return

Once you have reviewed the revised return and confirmed that the details are correct, proceed to e-file the revised return.

Step 5: Enter original return details

If your original return was filed through myITreturn, the original acknowledgement number and date of filing may be shown automatically.

If your original return was filed outside myITreturn, enter the following details manually:

• Original ITR acknowledgement number
• Date of filing of the original return

These details are required to link the revised return with the original return.

Step 6: Pay filing fees and submit

After entering the required details, pay the applicable filing fees and submit the revised return.

After filing, you must e-verify your Income-tax Return. The filing process is not complete until the return is successfully verified.

What happens after filing a revised return?

Once a revised return is filed and verified, it generally replaces the earlier return. The Income-tax Department will consider the revised return for processing, subject to applicable law and system validations.

If the revised return results in additional tax payable, the return should be filed only after paying the additional tax and interest, if applicable. If it results in a refund or higher refund, the refund will be processed subject to verification by the Department.

Common mistakes to avoid while filing a revised return

• Entering the wrong original acknowledgement number
• Choosing the wrong Assessment Year
• Correcting income but forgetting to update TDS or tax paid details
• Not paying additional tax before filing
• Filing the revised return but not e-verifying it
• Trying to revise a return after assessment is completed
• Using revised return when an updated return, rectification or notice response is the correct route

Revised Return, Updated Return and Rectification: What is the difference?

Conclusion

Filing a revised return is the proper way to correct mistakes in an original or belated Income-tax Return. It helps taxpayers correct missed income, wrong deductions, incorrect tax details or other filing errors within the permitted time.

Before filing, check the Assessment Year, original acknowledgement number, tax payable, refund details and e-verification status. A revised return should be filed carefully because it replaces the earlier return.

FAQs

1. Can I revise my return after it is processed?

In many cases, a return can still be revised after processing, provided the statutory time limit is available and assessment is not completed. If the revised-return window has expired or assessment is completed, other options such as rectification or updated return may need to be checked.

2. Can I revise a belated return?

Yes. A belated return filed under section 139(4) can be revised under section 139(5), subject to the prescribed time limit and assessment status.

3. Can I revise my return more than once?

A return can be revised more than once within the permitted time limit. However, each revision should be made only after careful review.

4. Can I see the tax difference before filing the revised return?

Yes. myITreturn allows you to review the tax summary before submitting the revised return. This helps you check whether additional tax is payable or whether the refund amount has changed.

5. Is e-verification required for a revised return?

Yes. A revised return must also be e-verified. Filing is not complete unless the revised return is successfully verified.

6. What if I made a mistake but the revised-return deadline is over?

You may need to check whether an Updated Return, rectification request or response to notice is applicable. The correct option depends on the type of mistake, tax impact, refund position and assessment status.

For Assisted Service, please WhatsApp us on +91-9320546101 or raise a support ticket here