What is a revised return?
Reviewed by Ranga & Company
Revised return: A revised return is a fresh income tax return filed to correct a mistake or omission in a return you already filed, replacing the original one.
At a glance
- Section
- 139(5) of the 1961 Act
- Last date, AY 2026-27
- 31 March 2027 (after the Finance Act, 2026 change), or earlier if assessment completes
- Earlier years
- 31 December of the assessment year
- How many times
- No fixed limit, within the deadline
- Covers
- Original and belated returns
When to revise
- You missed income, such as interest, capital gains or a second salary
- You claimed a wrong deduction or chose the wrong ITR form
- Bank account or other details were wrong
How to file
- Choose 'Revised return under section 139(5)' when filing
- Enter the acknowledgement number and date of the original return
- File the complete corrected return, not just the change, and e-verify it
Revised return or updated return?
A revised return can increase or reduce your tax. After the revision window closes, the only option is an updated return (ITR-U), which can only increase tax and comes with additional tax.
Common mistakes
- Revising only the changed figure instead of filing a complete return
- Using a revised return to respond to a defective-return notice; that needs a reply under section 139(9)
Frequently asked questions
What is the last date to revise an ITR for AY 2026-27?
31 March 2027 under the Finance Act, 2026 change, or earlier if the assessment is completed before that.
Can I revise my return after getting a refund?
Yes, within the deadline. Any change in tax will adjust the refund or create a demand.
How many times can I revise my income tax return?
There is no fixed limit. You can revise as many times as needed within the deadline; each revised return replaces the previous one.
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- GuidesMissed the ITR Deadline? How to File a Belated Return Before 31 December 2026Missed the 31 July or 31 August deadline for AY 2026-27? File a belated return by 31 December 2026. Late fee, regime rules, losses and the steps, explained.
- GuidesGot an Income Tax Notice? What Each Notice Means and How to ReplyA plain-English guide to income tax notices under sections 143(1), 139(9), 142(1), 143(2), 148A and 245: what each means, how long you have and how to reply.
- GuidesThe Income-tax Act, 2025: What Changed From 1 April 2026The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. What the tax year means, what stays the same and how your next ITR is affected.
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