How to Revise Income Tax Return

Last Updated: 4 Sep 2025

Taxpayers, facing time constraints, may initially file inaccurate or incomplete income tax returns. To address this, the Income Tax Act’s section 139(5) permits the filing of revised returns, enabling corrections and the inclusion of omitted information for accuracy. But many individuals are clueless about how to file a revised tax return. This blog will help you understand that in detail.

What is a Revised Return?

The Income Tax Act, 1961, Section 139(5) permits taxpayers to present a revised return. This provision empowers them in rectifying errors or omissions from their initial filing. It is applicable for both timely and belated returns. However, the deadline for submitting these revised returns remains crucial. It falls either on December 31 of the relevant assessment year or earlier if assessment completion precedes it.

Filing an amended return has different purposes. It gives room for correcting errors, it takes care of any omitted reporting of income or deductions, and it readjusts to the changes in tax legislations that affect tax liability. This is essential for a proper tax assessment to ensure correct and complete information. It should be noted that the tax department even accommodates late returns since FY 2016-17.

Possible Reasons for Filing a Revised Return

People file revised returns to correct mistakes or add missing information. Filing a revised return ensures your tax filing is accurate and complete.

Here’s a quick glance at some of the common reasons –

Reason for Revision	Description
Correction of Errors	Rectifying inaccuracies in income reporting, deduction claims, and tax credit errors.
Missed Reporting	Addressing unintentional omissions of income sources, overlooked deductions/exemptions, and changes in tax liability due to post-filing income.
Changes in Tax Calculation	Adjusting to alterations in tax laws, rules, or rates affecting tax liability post the original return submission.
Change in Residential Status	Updating information due to a shift from resident to non-resident or vice versa after the initial filing.
Correction of Assessment by Tax Dept.	Making necessary corrections prompted by the income tax department’s assessment to address discrepancies raised by authorities.
Claiming Refund Due	Filing revisions to claim eligible tax refunds not processed in the original filing.

When is the Deadline for Submitting a Revised Return as Per the Income Tax Act?

Under Section 139(5), taxpayers retain the ability to file a revised return until December 31 of the assessment year or prior to income tax authorities completing their assessment, whichever occurs first. The processing of an original return does not eliminate this revision privilege. Furthermore, there are no constraints on how many times one can make revisions.

As for the financial year 2023-24 (assessment year 2024-25), unless authorities have assessed the original return before that date, December 31, 2024 remains as its deadline. The flexibility in revision extends to maintaining accuracy post the initial filing.

How to File a Revised Tax Return

Wondering, ‘how to do revised ITR return online?’ To revise their return, taxpayers can follow these steps:

• Access the e-filing portal.
• Navigate to ‘e-file > Income Tax Return > File Income Tax Return’.
• Or, directly select ‘file revised return’ from the dashboard.
• Select the pertinent details: assessment year, mode of filing, whether it’s a revised return or not, audit option, and ITR type.
• Attach the JSON file for return upload and proceed to verification.
• E-verification must be completed within 30 days of submitting the return.
• Upon your successful e-verification and submission of the return, you will observe a display of a confirmation message. This will include the transaction ID.

Consequences of Filing a Revised Return

Filing a revised return usually has minimal consequences if the changes are small. For example, updating bank account details or personal information typically does not cause any issues.

However, if the revised return includes major changes, it may attract scrutiny from the tax department. This can happen when:

• Previously undisclosed income is declared.
• Significant errors from the original return are corrected.

In such cases, the authorities may carefully compare the revised return with the original filing. Any discrepancies could lead to audits or penalties. Always revise returns for genuine reasons and maintain transparency to avoid complications.

Important Points to Note

Filing a revised income tax return replaces the original return and becomes the final submission. You can file a revised return:

• Within the specified due date.
• Even after receiving a refund.
• By modifying the ITR form.

There is no limit on the number of revisions. But revisions are not allowed once the assessing officer completes the assessment.

There are no penalties for filing a revised return. This allows you to correct errors safely. Filing a revised return is important to:

• Fix mistakes that could trigger notices from the tax department.
• Ensure eligible tax refunds are processed after corrections.

Here’s a summarised tabular chart for better understanding –

Key Point	Details
Replacement of Original Return	The revised return replaces the original and becomes the final submission.
Revised Return after Refund	You can file a revised return even after receiving a refund, as long as it is before the due date.
ITR Form Change	You can change the ITR form while filing a revised return.
Multiple Revisions Allowed	There is no limit; you can revise your return as many times as needed.
Revised Return after Assessment	Once the assessment under Section 143(3) is complete, revisions are not allowed.
No Penalties for Revision	Filing a revised return has no penalties. It helps correct mistakes safely.
Addressing Mistakes	Revising is important to fix errors. Notices may be issued, and refunds may depend on corrections.

In Conclusion

A revised income tax return allows taxpayers a chance to set the record straight and accurately report their income. It really is important to stick with the deadlines because it makes everything easy. By filing an amended tax return, you can fix income and deduction mistakes and avoid the penalties that otherwise can be imposed. This not only saves you from tax department notices but it also helps in claiming any refunds that you are due.

Frequently Asked Questions

Can I file a revised return after the original has been processed?

You can do it after the original has been uploaded. Just be sure you hand it over to the authorities by the deadline to make it count.

Is there a limit to the number of revisions?

You can revise income tax return as many times as needed. No restrictions are there.

Are there penalties for filing a revised return?

There are no penalties associated with filing a corrected return. It is designed to help taxpayers fix errors easily.

Can I change the ITR form when revising?

You can switch to a different ITR form while filing a revision. This allows you to correct the return completely if needed.

What is the deadline to file a revised return for FY 2024-25?

The deadline is December 31, 2025. But if your original return is assessed earlier, you must file before that assessment.