Filing your Income Tax Return (ITR) is a critical step in fulfilling your tax obligations in India. Whether you are a salaried employee, a business owner, or a professional, your ITR reflects your income, deductions, exemptions, and taxes paid during the financial year.
But even after double-checking, errors can slip in — maybe you entered the wrong income figures, claimed an incorrect deduction, forgot to report certain bank interest, or even chose the wrong ITR form.
The good news is that the Income Tax Act allows you to correct such errors by filing a Revised ITR under Section 139(5). This article explains what a Revised ITR is, who can file it, the step-by-step filing process, important deadlines for AY 2025–26, and the common mistakes to avoid.
What is a Revised ITR?
A Revised Income Tax Return is essentially a corrected version of your originally filed ITR. If you have filed your return — whether on time (Section 139(1)) or belated (Section 139(4)) — and later discover an error or omission, you can file a revised return under Section 139(5) of the Income-tax Act, 1961.
Situations where you might need to file a Revised ITR include:
- Incorrect reporting of income (e.g., missed salary from a previous employer).
- Omitted income sources such as savings account interest or capital gains.
- Mistakes in claiming deductions under Sections 80C, 80D, etc.
- Using the wrong ITR form for your income type.
- Errors in personal or bank details.
Key point: When you file a Revised ITR, it replaces your original return entirely. Only the latest revised version will be considered for assessment by the Income Tax Department.
Who Can File a Revised ITR?
Any taxpayer who has filed an original ITR — whether within the due date or belated — can file a revised ITR if they find an error. This applies to:
- Individuals – Salaried, freelancers, professionals.
- Businesses – Proprietorships, partnerships, LLPs, companies.
- HUFs (Hindu Undivided Families).
- Trusts and other entities required to file ITR.
Even if your original return was filed after the due date (belated), you are still eligible to revise it, provided you do so within the specified deadline.
Deadline for Filing a Revised ITR (AY 2025–26)
For Assessment Year 2025–26 (Financial Year 2024–25), the deadline to file a Revised ITR is:
31 December 2025 – or before the completion of assessment, whichever is earlier.
What “completion of assessment” means:
If the Income Tax Department completes your assessment (scrutiny or processing) before 31 December 2025, you cannot revise your return after that date — even if the deadline has not officially passed.
Best practice: Revise your ITR as soon as you notice an error to avoid losing the opportunity.
How to File a Revised ITR Online – Step-by-Step
The process for filing a revised ITR is similar to filing your original return, with some additional details:
Step 1 – Log in to the e-Filing Portal
Go to www.incometax.gov.in and log in using your PAN/Aadhaar and password.
Step 2 – Choose the Assessment Year
Navigate to e-File → Income Tax Returns → File Income Tax Return. Select AY 2025–26 from the dropdown.
Step 3 – Select the Filing Type
When prompted, choose “139(5) – Revised Return” as the filing section.
Step 4 – Enter Original ITR Details
The portal will ask for your original ITR’s Acknowledgement Number and Date of Filing. This is mandatory.
Step 5 – Make the Necessary Corrections
Update any incorrect information — whether related to income, deductions, exemptions, or personal details. Ensure all supporting documents are in order.
Step 6 – Submit and Verify
Once corrections are made, submit the return and e-verify it using:
- Aadhaar OTP.
- Net banking.
- Digital Signature Certificate (DSC).
- Sending a signed physical ITR-V to CPC Bengaluru.
Note: Without verification, your revised ITR will be considered invalid.
How Many Times Can You Revise Your ITR?
The law does not restrict the number of times you can revise your return within the deadline. However, frequent revisions may invite scrutiny from the Income Tax Department, so aim to correct all errors in one go.
Important Points to Remember While Revising an ITR
- Section Code is Crucial: Always choose 139(5) for a revised return.
- Same AY, Correct Data: The revised ITR must be for the same Assessment Year as the original.
- Documentation: Keep a record of both original and revised acknowledgements.
- Tax Refund Impact: Changes in your revised ITR may alter your refund or tax liability.
- Processing Time: A revised ITR may take longer to process if the changes are substantial.
Common Mistakes to Avoid
- Missing the Revision Deadline – Once the due date passes or assessment is completed, you lose the chance to revise.
- Filing Under the Wrong Section – Selecting the wrong section can lead to rejection.
- Partial Corrections – Revising only one mistake and leaving others uncorrected.
- Not Verifying the Revised Return – An unverified return is legally invalid.
- Not Consulting a Professional – In complex cases (e.g., multiple incomes, foreign income, business deductions), a Chartered Accountant’s guidance is essential.
Example Scenarios for Filing a Revised ITR
- Missed Bank Interest Income: You forgot to include ₹5,000 earned from your savings account.
- Wrong Deduction Claim: Claimed ₹2,00,000 under Section 80C when the limit is ₹1,50,000.
- Salary Mismatch: Employer issued a revised Form 16 with updated figures.
- Capital Gains Omission: Sold shares but forgot to declare the gains.
In each of these cases, filing a revised ITR promptly can help you avoid penalties, interest, and notices.
FAQs on Revised ITR Filing
Q1. Can I revise my ITR if I filed it after the due date?
Yes, even belated returns can be revised, provided it’s within the revision deadline.
Q2. Will I be penalised for revising my ITR?
No penalty for revising, but if the revision results in additional tax liability, interest under Sections 234B and 234C may apply.
Q3. Can I revise my ITR after receiving a refund?
Yes, but your refund will be recalculated based on the revised figures.
Q4. What if my revised ITR also has mistakes?
You can file another revised return before the deadline.
Why Timely Revision Matters
Revising your ITR ensures:
- Accurate tax compliance with the Income-tax Act, 1961.
- Avoidance of notices from the Income Tax Department.
- Proper credit of TDS/TCS and advance tax paid.
- Correct refund calculation, preventing unnecessary delays.
Remember: The earlier you correct errors, the lower your chances of facing scrutiny or penalties.
Conclusion
Mistakes in ITR filing are common, but the law gives taxpayers a second chance through Section 139(5). For AY 2025–26, make sure you review your filed return carefully and, if required, file a Revised ITR well before 31 December 2025.
If you’re unsure about the process, seek help from a Chartered Accountant to ensure your revised return is accurate, compliant, and free of errors.
Disclaimer:This article is for informational purposes only, based on the provisions of the Income-tax Act, 1961 applicable for AY 2025–26. Taxpayers should consult a qualified professional before taking any action.