Section 139(5) of the Income Tax Act allows taxpayers to revise their ITR and make necessary corrections by filing a revised return, but within the allowed time period.
Nidhi | Aug 25, 2025 |
Made a Mistake in Your ITR? Here is How to Revise Your ITR
Filing a correct Income Tax Return (ITR) is an important responsibility of all taxpayers. But sometimes, the taxpayers unintentionally make errors, such as entering wrong personal details, forgetting to report some income, or missing out on a deduction. The good news is you can correct these errors. Section 139(5) of the Income Tax Act allows taxpayers to revise their ITR and make necessary corrections by filing a revised return, but within the allowed time period.
If a taxpayer makes a mistake in his/her original ITR, or misses a deduction or forgets to report an income, they can file a revised return before the due date to file a revised return, which is usually December 31 of the assessment year (unless extended by the government).
The income tax department does not levy any charge for filing a revised return within the due date. However, your ITR was filed after the due date, your return will be considered a belated return, and you will be required to pay late fees under Section 234F and a penalty of up to Rs 5,000. The due date to file a belated return is December 31, 2025.
Taxpayers can file a revised tax return as many times as they want, as there is no limit if it is done within the specified time period. If you originally filed your ITR in paper format, then you cannot revise it electronically.
Many taxpayers often think that a revised return and an updated return are the same. However, both are different from each other. The revised ITR is required to be filed within the assessment year. On the other hand, the updated return or the ITR-U can be filed within four years from the end of the relevant assessment year. This means that for the AY 2025-26, the last date to file an updated return is March 31, 2030.
Taxpayers can file a revised return if they make a mistake during ITR filing. However, if you have underreported income or made a mistake in your previous ITR, then you can file ITR-U along with payment of extra tax.
Here is how the taxpayers can file a revised return:
If your ITR has not been verified, it is not considered valid, and you can still make changes to it.
If your ITR is processed by the income tax department, you can still revise it under 139(5) before December 31. For this, you must file the return as you usually do. The revised return will replace the original processed return, and the department will process your revised return again.
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