File Your Revised Income Tax Return Online
Section 139(5) (Now Section 263(5))Made a mistake in your filed ITR? Correct missing income, incorrect deductions, tax-credit details or other filing errors with expert assistance. Get help preparing and filing your revised Income Tax Return within the applicable deadline.
Correct Your Filed ITR
Get assistance reviewing your earlier return, correcting eligible filing errors and preparing the revised ITR.
What Is a Revised Income Tax Return?
Understand how revised ITR filing works and which mistakes it can correct.
A Revised Income Tax Return is a corrected income tax return filed when a taxpayer discovers an omission or incorrect statement in an already submitted original or belated return. It is permitted under Section 139(5) (Now Section 263(5)) of the Income Tax Act, subject to the applicable statutory deadline and assessment-related conditions.
Once validly filed, a revised return generally replaces the earlier return for assessment purposes. This allows the Income Tax Department to consider the corrected income, deductions, tax credits and other return particulars. However, revising your ITR does not automatically remove any additional tax, interest or other applicable liability.
Missing or Unreported Income
Correct income omitted from your earlier return, such as savings interest, fixed deposit interest, capital gains or freelance income.
Incorrect Deduction Claims
Correct eligible deductions claimed under provisions such as Section 80C (Now Section 123) or Section 80D (Now Section 126), where applicable to your tax regime.
Wrong ITR Form
If you selected an inappropriate form, such as ITR-1 instead of ITR-2, you may be able to use the appropriate form when revising, subject to eligibility.
Income and Tax-Credit Errors
Correct omitted income, inaccurate TDS or TCS credits, tax-payment details and other incorrect return figures identified after filing.
Refund-Related Corrections
Correct eligible income, deduction or tax-credit details that affect your refund calculation. A revised ITR may increase or reduce the refund, subject to verification and applicable tax rules.
Important: A revised ITR is available only when the applicable filing and assessment conditions permit it. A bank-account update, incorrect AIS entry or processing adjustment does not always require filing a revised return. Depending on the issue, another correction or rectification procedure may be more appropriate.
Who Can File Revised ITR and When?
Understand who is eligible to file a revised income tax return and how it differs from filing a belated ITR.
Taxpayers who have filed an eligible original or belated Income Tax Return can generally submit a Revised ITR under Section 139(5) (Now Section 263(5)) to correct omissions or incorrect statements. This includes salaried individuals, freelancers, professionals, business owners and other eligible taxpayers. Revision is subject to the statutory deadline and completion of assessment.
| Parameter | Belated Income Tax Return Section 139(4) (Now Section 263(4)) | Revised Income Tax Return Section 139(5) (Now Section 263(5)) |
|---|---|---|
| What Is It? | An original Income Tax Return filed after the applicable regular filing due date. | A corrected ITR filed to rectify omissions or incorrect statements in an earlier valid return. |
| Who Can File? | Eligible taxpayers who missed the original ITR filing deadline. | Eligible taxpayers who already filed an original or belated return. |
| Deadline for AY 2026–27 |
31 December 2026
Or completion of
assessment,
whichever is earlier.
|
31 March 2027
Or completion of
assessment,
whichever is earlier.
|
| Applicable Filing Fee | Fee under Section 234F may apply. Generally ₹1,000 where total income does not exceed ₹5 lakh, and ₹5,000 where it exceeds ₹5 lakh, subject to applicability. | For AY 2026–27, revisions filed after 31 December 2026 attract an additional fee under Section 234-I. The applicable fee is ₹1,000 or ₹5,000 based on total income. |
| Can It Be Revised Again? |
✓ Yes
A valid belated return
can be revised within
the applicable
revision window.
|
✓ Yes
Multiple valid revisions
may be filed within
the statutory period,
subject to assessment
conditions.
|
| Interest and Other Liabilities | Late-filing interest, applicable filing fees, and restrictions on certain losses or deductions may arise. | Additional tax, interest, filing fees or other consequences may arise depending on the corrected return details and filing date. |
| Refund Claims | An eligible refund may be claimed, subject to the applicable rules. | An eligible refund may be corrected, increased or reduced based on the revised income and tax details. |
The deadlines shown above specifically relate to FY 2025–26 (AY 2026–27). Returns for AY 2026–27 are governed by the Income-tax Act, 1961. For Tax Year 2026–27 onwards, the Income-tax Act, 2025 applies. Under the new Act, belated returns are generally permitted within nine months from the end of the tax year, while the revised-return window extends to twelve months, subject to the applicable provisions and earlier completion of assessment. Always check the rules for the relevant year before filing.
Revised ITR Filing Guide for Different Taxpayers
The corrections required in a revised Income Tax Return may differ depending on your income sources, residential status and applicable ITR form.
Salaried Employees
Salaried taxpayers may need to revise their ITR when salary details, bank interest or eligible deductions were incorrectly reported. When you file a revised ITR as a salaried employee, reconcile your salary details with Form 16 ( Now Form 130 ), for the applicable tax year. Check savings-account interest, fixed-deposit interest, House Rent Allowance (HRA) and Leave Travel Allowance (LTA), where applicable. HRA and LTA exemptions depend on the selected tax regime and statutory conditions.
Freelancers and Professionals
Freelancers and professionals may need to correct omitted client receipts, professional income, TDS credits or business-expense information. Review bank statements, invoices, Form 26AS and AIS before filing. Under regular taxation, allowable professional expenses may include software subscriptions, internet costs or eligible depreciation, subject to applicable rules. However, Section 44ADA presumptive taxation follows separate rules, and covered professional expenses are generally deemed to have already been allowed when computing presumptive income. Also verify the applicable profession and ITR classification.
Non-Resident Indians (NRIs)
NRIs may need to revise an ITR when Indian-source income, residential status, capital gains or eligible tax-relief claims were incorrectly reported. Review Indian rental income, interest, capital gains and applicable tax withholding details. Non-residents are not generally taxed in India on their entire worldwide income merely because they hold Indian citizenship. Taxability depends on residential status, the source and receipt of income, and applicable tax treaty provisions. Double Taxation Avoidance Agreement (DTAA) benefits may be available subject to eligibility and documentation requirements.
Capital Gains Taxpayers
Taxpayers who sell shares, equity mutual funds, property or other capital assets may need to correct omitted transactions, acquisition costs, holding periods or capital gains calculations. For qualifying equity transactions under Section 111A and Section 112A, the following rates generally apply to transfers on or after 23 July 2024.
Compare your broker's capital gains statement with AIS and transaction records before revising. The actual tax calculation may also involve other applicable provisions, cess and surcharge.
Revised ITR filing requires the appropriate return form for your income and taxpayer category. For example, salaried taxpayers with eligible capital gains may need ITR-2 instead of ITR-1, while certain taxpayers with business or professional income may need ITR-3 or ITR-4. Use the form applicable to the relevant assessment year or tax year and ensure the revised return is filed within the statutory time limit.
What Triggers the Need to File Revised ITR?
Certain errors, tax-credit differences or Income Tax Department communications may indicate that your filed ITR needs correction. However, not every discrepancy requires a revised return.
Proposed Adjustment Notice – Section 143(1)(a) (Now Section 270(1)(a))
The Income Tax Department may identify discrepancies while processing your return and issue a proposed adjustment notice. A notice under Section 143(1)(a) (Now Section 270(1)(a)) gives you an opportunity to agree or disagree with the proposed adjustment.
Unreported High-Value Transactions
Your Annual Information Statement (AIS) may contain details of property transactions, mutual fund investments, securities transactions, interest income or other reported activities. If you omitted taxable income arising from a transaction, an eligible revised return may be appropriate.
TDS, TCS or Tax-Credit Mismatch
A difference between TDS, TCS or tax-payment details claimed in your ITR and the amounts available in Form 26AS may indicate an error. However, the difference may arise from either incorrect return data or incorrect reporting by the deductor.
Incorrect ITR Form Selected
Choosing an ITR form that does not match your income sources or taxpayer category may lead to filing problems. For example, a taxpayer who filed ITR-1 despite being required to use ITR-2 may need to correct the filing.
Revised Return vs Defective Return Notice
Filing a revised ITR is different from responding to a defective return notice. A defective return notice may be issued under Section 139(9) (Now Section 263(7)) when the filed return contains qualifying defects or incomplete information. Depending on the notice and filing deadline, you may need to respond through the prescribed e-Proceedings process rather than simply submitting a revised ITR. Read the Section 139(9) defective return rules to understand the applicable response procedure and deadlines.
Role of Form 26AS, AIS and TIS in Revised ITR Filing
Before filing a revised Income Tax Return, review your tax credits, reported income and relevant financial transactions. Form 26AS, the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) can help identify differences that may require correction.
Form 26AS — Annual Tax Statement
Form 26AS provides information about Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) reported against your PAN. It helps you verify whether tax credits claimed in your ITR are supported by available records.
AIS — Annual Information Statement
AIS provides a wider view of financial information reported to the Income Tax Department. It may include interest, dividends, securities transactions, mutual fund transactions, TDS/TCS information and other reported activities. Not every AIS entry represents taxable income. Review each relevant item against your actual records.
TIS — Taxpayer Information Summary
TIS provides a category-wise summary of information available in AIS. It presents processed and accepted or confirmed values for categories such as salary, interest and dividends. The information may also support ITR pre-filling, where applicable.
Documents Checklist Before Filing Revised ITR
Keep these records ready to review your original filing, identify mistakes and prepare accurate revised-return information.
- ✓ Earlier ITR acknowledgement number and filing date
- ✓ Form 16 ( Now Form 130 ) for salary income, where applicable to the relevant tax year
- ✓ Form 16A or applicable non-salary TDS certificate
- ✓ Form 26AS for the relevant assessment year
- ✓ Annual Information Statement (AIS)
- ✓ Taxpayer Information Summary (TIS)
- ✓ Relevant bank statements and interest certificates
- ✓ Investment, insurance and other eligible deduction proofs
- ✓ Capital gains statements from brokers or mutual funds
- ✓ TDS, TCS, advance tax and self-assessment tax records
- ✓ Relevant tax challans, payment receipts and refund information
- ✓ For NRIs, relevant residential-status records, Indian income statements and DTAA documentation where applicable
Important: Form 26AS, AIS and TIS are useful for reconciliation, but they do not necessarily contain every transaction relevant to your ITR. Report income according to actual records and the applicable tax law. If an AIS entry is incorrect, use the available feedback facility. If a TDS or TCS entry is incorrectly reported, the deductor or collector may need to correct the relevant statement. For FY 2025–26 (AY 2026–27), use the forms applicable under the Income-tax Act, 1961. For Tax Year 2026–27 onwards, follow the forms and rules applicable under the Income-tax Act, 2025.
Step-by-Step Process to File Revised ITR Online
Follow these steps to correct an eligible Income Tax Return through the official Income Tax e-Filing Portal. The exact options may differ depending on the applicable assessment year, tax year and ITR form.
Review Your Earlier Return
Download your previously filed ITR and acknowledgement. Identify the missing income, incorrect deduction, wrong tax credit or other information that needs correction. Check whether the revised-return filing window is still open.
Reconcile AIS, Form 26AS and Documents
Compare the earlier ITR with your AIS, Form 26AS, TIS, income statements, investment proofs and relevant financial records. Correct actual reporting mistakes rather than automatically copying every AIS transaction into your revised ITR.
Log in to the Income Tax e-Filing Portal
Visit the official Income Tax e-Filing Portal and sign in using your PAN and password. Navigate to e-File → Income Tax Returns → File Income Tax Return.
Select Year and Revised Return
Select the correct assessment year or tax year, filing mode and ITR form. For AY 2026–27, choose Revised Return under Section 139(5). The corresponding provision under the Income-tax Act, 2025 is Section 263(5).
Enter Earlier ITR Acknowledgement Details
Provide the acknowledgement number and filing date of the earlier valid return as requested by the portal. Verify that these details correspond to the correct return and assessment year before proceeding.
Correct the Relevant ITR Schedules
Update missing income, incorrect deduction claims, tax-credit details and other applicable particulars. Review all relevant schedules and disclosures to ensure the complete revised return is accurate.
Recalculate Tax and Review Payments
Review the updated tax calculation after correcting your return. Pay any additional self-assessment tax, applicable interest or statutory filing fee through the prescribed process before completing the filing.
Submit, E-Verify and Track Your Return
Preview the revised ITR, confirm the details and submit the return. Complete the required verification using an available method. Learn how to e-verify your revised income tax return and save the acknowledgement for future reference.
Under the applicable e-filing procedure, an uploaded Income Tax Return must generally be e-verified, or ITR-V submitted, within 30 days. If verification takes place after this period, the legally recognised filing date and return validity may be affected. A condonation request may be available for genuine delays, subject to approval. Complete verification as soon as you submit the revised ITR.
Tax-Year Note: Returns for AY 2026–27 and earlier assessment years are governed by the Income-tax Act, 1961. For Tax Year 2026–27 onwards, the Income-tax Act, 2025 applies. Always select the correct filing year, notified ITR form, return type and applicable statutory provision.
Important Points to Remember
Before submitting a revised Income Tax Return, understand these six important filing requirements and limitations.
Revised ITR Replaces the Earlier Return
A valid revised Income Tax Return under Section 139(5) (Now Section 263(5)) generally replaces the earlier original or belated return for assessment purposes. Your revised return should contain complete and accurate information, not just the particular figures being corrected.
Multiple Revisions Are Permitted
There is generally no fixed numerical limit on revising an eligible Income Tax Return. However, each revision must be filed within the applicable statutory time limit and before completion of assessment. For AY 2026–27, the deadline is generally 31 March 2027 or assessment completion, whichever is earlier.
Verification Is Essential
Every revised return must be verified using an accepted method. Under the applicable e-filing procedure, e-verification or submission of ITR-V is generally required within 30 days of uploading the return. Late verification can affect the legally recognised filing date and return validity. Condonation may be requested for genuine delays, subject to approval.
Revision Is Restricted After Assessment
A revised return cannot ordinarily be filed after completion of assessment, even when the calendar filing deadline has not expired. However, routine ITR processing under Section 143(1) (Now Section 270(1)) is not necessarily the same as completion of assessment. Check your assessment status before filing.
Receiving a Refund Does Not Automatically Block Revision
You may still be able to file a revised ITR after receiving a refund, provided the applicable revision period remains open and assessment has not been completed. The revised calculation may increase or reduce your refund entitlement, or result in additional tax payable. Previously issued refunds may require adjustment.
Select the Correct ITR Form
If you used an inappropriate ITR form in your earlier filing, you may be able to correct it through a revised return. For example, ITR-2 may be appropriate instead of ITR-1 for certain taxpayers. Select the form applicable to your income sources, taxpayer category and relevant filing year.
The revised-return filing deadline is generally 31 March 2027, or completion of assessment, whichever is earlier. Revisions filed after 31 December 2026 attract an additional filing fee under Section 234-I. Additional tax, interest or other statutory liabilities may also apply depending on the corrected return. For Tax Year 2026–27 onwards, follow the corresponding provisions and filing requirements under the Income-tax Act, 2025.
Common Mistakes to Avoid When Filing Revised ITR
Avoid these common errors when correcting your Income Tax Return to reduce filing complications, unnecessary adjustments and delays.
Forgetting to E-Verify the Revised ITR
Uploading your revised ITR without completing the required verification can prevent it from being treated as a valid return. Under the applicable e-filing procedure, verification or submission of ITR-V is generally required within 30 days. Late verification may change the legally recognised filing date and result in applicable late-filing consequences.
Complete e-verification immediately after filing. Save the confirmation and transaction ID. If the deadline was missed, check whether condonation of delay is available.
Ignoring AIS and Tax-Credit Records
Filing a revised return without checking your Annual Information Statement (AIS), Form 26AS and actual financial records may lead to incorrect income or tax-credit reporting. However, not every AIS mismatch means your return is wrong. AIS can contain duplicate, incorrect or non-taxable transaction entries.
Reconcile AIS, Form 26AS, TIS, bank statements and income records. Report taxable income correctly and provide AIS feedback where reported information is inaccurate.
Changing the Tax Regime Incorrectly
Attempting to switch between the old and new tax regimes through a revised ITR without checking the applicable election rules may cause filing errors. For AY 2026–27, the Income Tax Department's ITR validation rules restrict changing the tax regime through a revised return filed after the original return's due date. Taxpayers with business or professional income may also be subject to additional requirements.
Check the filing due date, your income category, applicable tax-regime election requirements and ITR validations before attempting any regime change.
Verify the correct assessment year or tax year, ITR form, earlier acknowledgement details, income, deductions, TDS/TCS credits, tax payments and final tax calculation. Pay any additional tax, interest or statutory fee that applies, then complete return verification. For AY 2026–27, use the rules applicable under the Income-tax Act, 1961. For Tax Year 2026–27 onwards, follow the Income-tax Act, 2025 and applicable rules and forms.
Frequently Asked Questions About Revised ITR Filing
Find answers about revised income tax return deadlines, eligibility, refunds, tax regimes and the online filing process.
What is the last date to file a revised ITR for FY 2025–26? +
For FY 2025–26 (AY 2026–27), the last date to file a revised Income Tax Return is generally 31 March 2027, or completion of assessment, whichever is earlier. Revisions filed from 1 January to 31 March 2027 attract an additional fee under Section 234-I: ₹1,000 where total income does not exceed ₹5 lakh and ₹5,000 where it exceeds ₹5 lakh. Other applicable tax or interest may still arise.
How do I file a revised Income Tax Return online? +
Log in to the Income Tax e-Filing Portal and go to e-File → Income Tax Returns → File Income Tax Return. Select the applicable year, choose Revised Return under Section 139(5) (Now Section 263(5)), and enter your earlier return acknowledgement number and filing date. Correct the relevant ITR details, review the tax calculation, submit the return and complete verification.
What is a revised ITR and who can file it? +
A revised ITR is a corrected Income Tax Return filed when a taxpayer discovers an omission or incorrect statement in an earlier original or belated return. Eligible salaried taxpayers, professionals, business owners and other taxpayers may revise their return within the applicable statutory deadline and before completion of assessment.
Can I file a revised ITR after receiving a refund? +
Yes, where eligible. Receiving an income tax refund does not automatically prevent revision. You may still file a revised return if the statutory deadline and assessment status permit it. The corrected return may change your final refund or tax liability, and a previously issued refund may require adjustment.
How many times can I file a revised ITR? +
There is generally no fixed numerical limit on revised returns under Section 139(5) (Now Section 263(5)). Multiple valid revisions may be filed within the permitted period, provided assessment has not been completed. It is preferable to review all income, deductions and tax credits carefully before submitting a revision.
Can I change my tax regime while filing a revised ITR? +
Not automatically. Changing between the old and new tax regimes depends on the applicable election rules, original return due date and taxpayer category. For AY 2026–27, the Income Tax Department's ITR validation rules restrict tax-regime changes in revised returns filed after the original filing due date. Business and professional taxpayers may face additional election requirements.
What happens if I do not correct errors in my filed ITR? +
If your return contains incorrect income, deduction or tax-credit information, it may result in adjustments, additional tax demands or other proceedings depending on the issue. Interest or penalties may also apply where statutory conditions are met. Filing an accurate revised return within the permitted period can help correct eligible reporting errors, but does not guarantee that no further action will arise.
Can I file a revised ITR after receiving a defective return notice? +
In certain circumstances, yes. If the original or revised filing window is still open, you may be eligible to file a fresh or revised return instead of responding through the defective-notice correction process. However, a defective return notice under Section 139(9) (Now Section 263(7)) ordinarily requires a response within 15 days of receipt, or the period specified in the notice. Once the relevant return-filing window has closed, you generally need to follow the notice-response procedure. Filing a revised ITR and responding to a defective notice are separate processes.
For FY 2025–26 (AY 2026–27), the Income-tax Act, 1961 continues to govern the return. For Tax Year 2026–27 onwards, the Income-tax Act, 2025 applies. Always check the applicable year, revised-return deadline, filing fees and assessment status before proceeding.
Need to Correct Your Filed ITR? Get Expert Assistance
Discovered missing income, incorrect deductions or wrong tax-credit information in your filed return? Get assistance preparing and submitting an eligible revised Income Tax Return under Section 139(5) (Now Section 263(5)) within the applicable filing deadline.
Service charges start at ₹499. Statutory fees and applicable taxes may be additional.
CA Sagar Batra
ICAI Registered Chartered Accountant · 10+ Years of Professional Experience · 12,000+ Tax Filings
Chartered Accountant with experience in taxation, compliance and business advisory. His work covers Income Tax, GST, TDS, tax notices, business compliance and financial documentation for individuals and businesses across India.