How to File Revised ITR in India
Understanding Revised Income Tax Return
A Revised Income Tax Return or Revised ITR allows a taxpayer to correct mistakes or omissions in the original filing. The provision to file a revised return is governed by Section 139(5) of the Income Tax Act. Filing a revised return ensures compliance with tax regulations and avoids potential scrutiny from the Income Tax Department.
You may need to file a revised return if you missed reporting certain income, claimed deductions incorrectly, used the wrong ITR form or made errors in personal details. Timely correction ensures your tax record remains accurate and up to date.
Who Can File a Revised Income Tax Return?
Any taxpayer who has filed the original return, including belated returns, can file a revised ITR. This eligibility extends to individuals, Hindu Undivided Families (HUFs), companies, partnership firms and trusts.
However, a revised return cannot be filed if the original return itself is not submitted. Filing eligibility applies equally across salaried individuals, self-employed professionals and businesses, provided the original submission has been made.
Also Read: How to File Income Tax Return 2025: Complete Step-by-Step Guide
Important Deadlines for Filing Revised ITR AY 2025-26
The deadline to file a revised return for AY 2025-26 is 31 December 2025 or before the assessment is completed, whichever is earlier. Missing this deadline may prevent you from correcting errors in your original filing.
In case you miss the deadline, the Income Tax Act now provides the option of filing an Updated Return under Section 139(8A). This provision helps taxpayers make corrections after the revised return deadline, but it comes with additional tax and penalty implications.
Common Reasons for Filing a Revised Income Tax Return
Typical reasons include:
- Omission of income from salary, interest or capital gains
- Failure to claim eligible deductions or exemptions
- Wrong selection of ITR form
- Errors in personal information such as PAN or bank account number
- Notices received from the Income Tax Department requiring correction
- Adjustments required after a tax audit
Consequences of Filing a Revised Return
Filing a revised return can result in both positive and negative outcomes. If corrections lead to excess tax paid, you may receive a refund. Conversely, additional tax liability may attract interest under Sections 234B and 234C.
Other consequences include:
- Adjustment of refunds based on revised data
- Possibility of scrutiny if discrepancies are large
- Impact on the speed of tax processing
- Mandatory e-verification for the revised return to be valid
Step-by-Step Guide to File Revised ITR Online Through Income Tax Portal
Follow these steps to file your revised ITR:
- Log in to the Income Tax e-Filing portal.
- Select the relevant Assessment Year and choose the Revised Return option.
- Enter the details of your original return such as Acknowledgement Number and filing date.
- Choose the correct ITR form and update the necessary data.
- Upload supporting documents if required.
- Preview the revised return to ensure accuracy.
- Submit the revised return online.
- Complete e-verification through Aadhaar OTP, net banking or other approved modes.
- Track the status of your revised return using the portal dashboard.
Also Read: ITR Form 16 Filing: How to File ITR Using Form 16
How to File Revised ITR Using Third-Party Platforms
Several trusted tax platforms simplify the process of filing a revised ITR. These platforms offer:
- AI-driven error checks before submission
- Stepwise guidance with automated form filling
- Expert support for queries and corrections
- Integrated e-verification options for faster processing
Platforms like TaxBuddy can be particularly useful for taxpayers unfamiliar with the technicalities of the e-filing portal.
Important Points to Remember While Filing a Revised ITR
- Always use the same ITR form as filed originally.
- Ensure linkage with the original return using Acknowledgement Number and filing date.
- E-verification is mandatory for the revised return to be valid.
- Multiple revised returns are allowed within the deadline.
- No revised return can be filed once the assessment is completed.
Can You File a Revised Return After Receiving Refund or Intimation?
Yes, you can still file a revised return even if you have received a refund or intimation from the Income Tax Department. The revised filing will be processed afresh, and any differences will be adjusted against refunds or additional tax payable. It is important to ensure all corrections are accurate and substantiated.
What Happens If You Miss the Revised Return Deadline?
If you miss the deadline of 31 December 2025, you cannot file a revised return. Instead, you may file an Updated Return under Section 139(8A).
Key differences between a revised return and an updated return:
- A revised return can be filed without penalty before the deadline.
- An updated return allows corrections beyond the deadline but attracts additional tax and penalty.
- An updated return is not permitted if it reduces your tax liability or increases your refund.
FAQs
Q.1. Can I file multiple revised returns for the same assessment year?
A. Yes, you can file multiple revised returns as long as the deadline has not passed.
Q.2. Is it mandatory to e-verify the revised ITR?
A. Yes, e-verification is compulsory for the revised return to be considered valid.
Q.3. Can I change the ITR form while filing a revised return?
A. Yes, you may change the form if the original selection was incorrect.
Q.4. Will I face any penalty for filing a revised ITR?
A. No penalty is levied for filing a revised return before the deadline, though interest may apply if additional tax is due.
Q.5. Can I file a revised return if my original return was belated?
A. Yes, even belated returns can be revised, provided the deadline is not missed.
Q.6. Can personal details like name or bank account be corrected in a revised ITR?
A. Yes, you can correct personal details through a revised return.
Disclaimer:
The contents of this article are for information purposes only and not a financial advisory. The information is subject to update, revision, and amendment and may change materially. The information is not intended for distribution or use by any person in any jurisdiction where such distribution or use would be contrary to law or regulation or would subject Godrej Capital or its Affiliates to any requirements. Godrej Capital or its Affiliates shall not be responsible for any direct/indirect loss or liability incurred by the reader for making any decisions, financial or otherwise based on the contents and information mentioned. For more information, please visit www.godrejcapital.com.
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