Have you filed the wrong ITR form?

Last Updated: 8 Oct 2025

What is Wrong ITR Filing?

Wrong ITR filing is quite common because the Income Tax Act prescribes a number of different forms for different combinations of income. There is a different form if you only have salary and interest income, like ITR-1, whereas if you are having capital gains you need to use a different form such as ITR-2. Similarly, if you have a Director Identification Number (DIN), then the form you need to use changes again. In addition, there are errors even while using the correct form because some exemptions may have been left out while filing the returns. The good news is that all these can be rectified.

When you make mistakes in filling the ITR form

This is a common problem when you use the right form but make mistakes in filling up the form or omit important items. However, you don’t need to worry as the tax department gives you the option to rectify your error under section 154. The process is quite simple, just log in to the e-filing portal and under the rectification tab, choose the order/intimation to be rectified and the assessment year. Then, you will be asked to select the rectification request in ITR type. If you have a tax credit mismatch correction, you will get options such as TDS on salary details, TDS on other details, TDS on transfer of immovable property and rent etc.

Here is how you can make corrections

To make changes in your return data, choose from options such as schedules being changed, donations and capital gain details.

If you want to correct the status, select the status applicable and upload the necessary attachments.

To rectify exemption, fill in all the applicable fields and upload necessary attachments to submit the request.

Once this process is completed, you get a message with the details and a mail confirmation. The submission of rectification can be withdrawn before the end of the day. Remember that in this case you don’t need to upload your ITR again and just the rectification to the relevant field is sufficient.

 Types of ITR

There are different types of Income Tax Return (ITR) forms for taxpayers based on their legal status, income amount, and how complex their income sources are. The table below helps understand ITR forms for taxpayers to understand which one should they choose for accurate filing:

ITR Form	When it can be used
ITR-1 (Sahaj)	For resident Indians with income from salary, pension, other sources and having only one house and total income less than Rs50 lakhs per annum
ITR-2	For incomes over Rs 50 lakhs per year or having capital gains or more than one house property or having directorship in a company or holding unlisted shares
ITR-3	Every point applicable to ITR-2 but additionally having income as a partner in a firm or from business or having presumptive income more than Rs50 lakhs
ITR-4(Sugam)	Having presumptive income under salary, pension, other sources with one house property and total income above Rs50 lakhs

These are the forms applicable to individuals. If you choose the wrong form, it becomes a defective return. You can either wait for the IT department to send you a rectification notice or you can voluntarily log in and make the required rectification in ITR.

How to rectify the wrong form upload?

To do voluntary rectification in ITR, based on the scenario, the following steps should be taken:

Case 1: Wrong ITR Form Chosen Before Deadline

1. Log in to the Income Tax E-Filing Portal.
2. Select the correct ITR form based on your income and sources.
3. Select “Revised Return under Section 139(5)” to send in the updated tax return.
4. Give the date and number of the original return acknowledgement.
5. Before the deadline, send in and check your revised return.

Case 2: Wrong ITR Form Picked After the Due Date or in a Tough Situation

1. If you can, file a revised return under Section 139(5) within the time limit.
2. File a rectification request under Section 154 for specific mistakes if you can’t get the document changed.
3. To send in your correction request, follow the steps on the e-filing site.
4. Check the change as needed with an OTP, an EVC, or a physical verification.

Things to remember when you file revised returns

File Returns Online

Revised returns must be filed online just like original returns. The difference is you must clearly select the option (17 – Revised u/s 139-5) while filing revised returns.

Provide Original Return Details

You need to provide details like the acknowledgement number of the original returns and the original return filing date for the audit trail.

Unlimited Revisions Within Time Limit

There is no limit to the number of times you can file revised returns subject to the time stipulations mentioned.

Verification of Revised Return

Like in the case of original returns, the revised returns also need to be verified by any of the approved methods like e-signature, Aadhar OTP, EVC or physical verification.

 No Revision After Scrutiny

Once the scrutiny of assessment is completed under Section 143(3), returns cannot be revised.

Revision Needed Only for Genuine Cases

Revision of returns is an opportunity given by the IT department to correct genuine mistakes and must not be used to change taxable income. Any misrepresentation is punishable under the Income Tax Act. Hence the revision facility must only be used in genuine cases.

Penalties for Filing Wrong ITR

The following are the penalties if wrong ITR form filled:

1. Section 270A – Penalty for Not Reporting Sufficient or Wrong Income

• If you fail to report income, you will be fined 50% of the tax you owe on that income.
• The fine is 200% of the tax for misreporting, which includes false deductions.
• Examples: Falsely claiming HRA, fake 80C investments, or leaving out interest income.

2. Section 276C – Prosecution for Tax Evasion that is Deliberate

• Wilful tax evasion can lead to prosecution.
• Punishment may include 3 months to 7 years imprisonment and fines decided by the court.
• Prosecution is usually for serious or repeated offences.