Section 139(5): How to Revise Your Income Tax Return in 2025?
- Prachi Jain
- Oct 1
- 14 min read
Made a mistake while filing your income tax return? It happens. Maybe you missed reporting some income, forgot to claim a deduction, or just realised something was off after submitting your ITR.
The good news is, you don’t need to worry. The Income Tax Act gives you a second chance through Section 139(5). It allows you to revise your return and fix those errors, whether they’re big or small.
Let us explore how to revise your ITR step by step, when you can do it, and what happens after. Whether you filed your return early, late, or even got a refund already, if you spot a mistake, you still have time to make it right.
Table of Content
ITR Filing Last Date Extended
The Central Board of Direct Taxes (CBDT) has extended the due date for filing Income Tax Returns (ITRs) for the Financial Year 2024-25 (Assessment Year 2025-26) from July 31, 2025, to September 15, 2025.
What is a Revised Return under Section 139(5) of the Income Tax Act
A revised return is your second chance at getting your Income Tax Return (ITR) right. Whether you made an honest mistake, left out some income, or forgot to claim a deduction—there’s no need to panic. The law allows you to correct such errors without penalty.
The Income Tax Act allows e filing of revised income tax return under Section 139(5) to fix errors, omissions, or update any inaccurate information in your original ITR. Once submitted, the revised return completely replaces the original one and is treated as your final return for that financial year.
Let’s say you initially filed ITR-1 but later realized you should have filed ITR-2 due to capital gains. Or maybe you forgot to report bank interest or didn’t claim your 80C investments. With a revised return, you can correct these details and stay fully compliant.
You can e-file the revised return either through the official Income Tax e-Filing Portal or via trusted platforms, which simplifies the process by auto-importing data from your original filing and guiding you step-by-step.
Key Aspects of Revised Return under Section 139(5) of the Income Tax Act
Here are key aspects and features of a Revised Income Tax Return under Section 139(5):
Correction of Errors: The primary purpose of filing a revised return is to rectify any errors or omissions present in the originally filed return. This could include inaccuracies in reporting income, claiming deductions, or providing other financial details. This helps to provide correct and updated information to the tax authorities.
Timeframe for Filing: Taxpayers can file a revised return within a specified timeframe; the revised return must be filed before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.
Voluntary and Involuntary Revision: Taxpayers can file a revised return voluntarily if they discover mistakes on their own. Additionally, the income tax department may request a taxpayer to file a revised return if discrepancies are identified during the assessment process.
Replacing the Original Return: The revised return replaces the original return filed for a particular assessment year. Once the revised return is submitted, it is considered the final return for that year.
Who Can File a Revised Return?
A revised return isn’t limited to just salaried individuals. In fact, any taxpayer who has already filed their original return under Section 139(1) can file a revised return under Section 139(5), if they need to correct or update any information.
This includes:
Individuals – salaried employees, freelancers, senior citizens, etc.
Hindu Undivided Families (HUFs)
Companies and LLPs
Firms, Trusts, and Associations
The only condition? You must have already filed the original return before filing the revision. It doesn’t matter whether your original filing was accurate or had minor issues—you’re still eligible to revise it as long as you're within the permitted timeline.
This flexibility is especially useful for business owners or professionals who often discover income or deductions after their initial filing.
When Can You File a Revised Return?
There’s a clear window for revising your return. You must file the revised return:
On or before 31st December of the relevant Assessment Year, or
Before the Income Tax Department completes the assessment of your return, whichever is earlier.
For example, if you’re revising your return for the Financial Year 2024-25 (Assessment Year 2025-26), the last date to file a revised return would be 31st December 2025, unless your return gets assessed before that.
This means you have several months after the original ITR due date (typically 31st July) to make any corrections through a revised return.
💡 Tip: Use the official portal or platforms that support efill ITR with revision to ensure timely and accurate corrections.
Is a Belated Return Eligible for Revision?
Absolutely. Even if you missed the original deadline and filed your return late under Section 139(4) (known as a belated return), you’re still allowed to revise it under Section 139(5).
The revised return deadline remains the same: 31st December of the assessment year or before the assessment is completed, whichever comes first.
So, whether your original return was filed on time or late, you still have the chance to make it right, as long as you stay within the revised return window.
This is particularly helpful for those who file close to the deadline in a rush and later discover errors or missed claims. The option to revise adds a layer of safety and flexibility to the e filing of income tax return for revised returns.
Reasons for Filing a Revised Return
Filing your Income Tax Return (ITR) is a detailed process, and it's easy to miss something. Fortunately, the Income Tax Act allows e filing of revised income tax return under Section 139(5) to help you correct any of the following issues:
Unreported Income: You may have forgotten to disclose interest from fixed deposits, freelance income, or rent received, leaving your original return incomplete.
Missed Deductions or Tax Benefits: Perhaps you forgot to claim deductions under Section 80C or 80D, or missed other exemptions that could lower your tax liability.
Incorrect Personal or Financial Details: A wrong bank account number, inaccurate PAN, or mismatched Aadhaar details can affect refunds or e-verification.
Inaccurate Reporting of Financial Transactions: Updates in investments, capital gains, or asset purchases may require corrections in the return.
Mathematical or Clerical Errors: Even small calculation errors in total income or deductions can throw your entire return off balance.
Selecting the Wrong ITR Form: Using ITR-1 instead of ITR-2 (or vice versa) based on your income type is a common oversight.
Response to Tax Department Notice: A revised return may be necessary if the Income Tax Department sends a notice seeking clarification or corrections.
Change in Tax Benefit Eligibility: Sometimes your tax position changes after you file, due to a revised investment proof, reclassification of income, or employer correction.
Post-Audit Adjustments: If an audit or internal review shows gaps, a revised return allows for voluntary correction before assessment.
Major Financial Changes: Sale or purchase of assets, business restructuring, or change in income source after the original filing can warrant revision.
Whatever the reason, filing a revised ITR helps ensure your tax record is accurate and compliant, reducing the risk of penalties, delays, or future scrutiny.
Consequences of Filing a Revised Return
Correcting your ITR through a revised return under Section 139(5) can bring several outcomes—some beneficial, others requiring caution. Here's what to expect:
Higher Refund or Reduced Tax Liability If your revised return includes missed deductions, exemptions, or rectifies overstated income, you may end up paying less tax—or even get a refund. This is one of the most common positive outcomes.
Additional Tax Payable On the flip side, if your correction reveals unreported income or removes a wrongly claimed deduction, your tax liability could increase. In such cases, you’ll have to pay the difference along with applicable interest under Sections 234A, 234B, or 234C.
Replaced Original Return Once a revised return is filed, it fully replaces your original filing. Only the most recent revised return is considered final. That’s why accuracy in your updated version is critical.
Possibility of Scrutiny Frequent revisions or corrections may raise red flags with the Income Tax Department. If the revised data significantly alters tax liability or includes previously unreported high-value transactions, your return may be picked up for scrutiny.
Interest and Penalties If additional tax arises, interest may apply from the original due date. However, there is no separate penalty for filing a revised return, provided the revision is done within the allowed time.
Delayed Processing A revised return resets your ITR processing cycle. If your original return was already under process or refund was issued, the revised one may delay closure or trigger reassessment.
Verification Still Mandatory Just like your original ITR, the revised return must also be verified—either through Aadhaar OTP, EVC, or by sending a signed ITR-V to CPC. Without verification, it’s considered invalid.
Filing a revised return is a powerful provision—but must be exercised responsibly. It is not a loophole to exploit, but a legal opportunity to stay compliant and correct genuine mistakes.
How to File a Revised Return on the Income Tax Portal
To initiate e filing of income tax return for revised returns, you’ll need to log in to the official e-filing portal and follow a few easy steps. The process is straightforward if you have your original return details and corrections ready.
Step-by-Step Process:
Step 1: Log in to the Income Tax Portal Go to https://www.incometax.gov.in and log in using your PAN, password, and captcha. Use your registered credentials.
Step 2: Choose the Assessment Year From your dashboard, select the relevant assessment year for which you are revising the return.
Step 3: Go to e-Filing → Income Tax Return Click on the ‘e-File’ tab and choose ‘Income Tax Return’. Then, select the option: “Revised Return under Section 139(5)”.
Step 4: Provide Original Return Details Enter the acknowledgment number and date of the original ITR. This links your revised return with the previously filed one.
Step 5: Select the Correct ITR Form Use the same ITR form that was used in the original return (e.g., ITR-1, ITR-2, etc.). Changing the form requires justification.
Step 6: Update the Information Make all necessary corrections in income, deductions, bank details, or other areas. This is your opportunity to get everything accurate.
Step 7: Attach Supporting Documents (if required) If you're updating investment or deduction details, ensure you keep digital copies of the proofs—though uploading them isn’t mandatory.
Step 8: Preview and Submit Carefully review all details. Once you’re confident, click on ‘Submit’.
Step 9: E-Verify Your Return Verification is mandatory. You can e-verify using Aadhaar OTP, net banking, or Digital Signature Certificate (DSC). If you skip this, your revised return won’t be valid.
Step 10: Track Status After submission, you can monitor the return’s progress on your dashboard. Once processed, the status will change to ‘Processed’.
Filing online through the portal ensures a traceable and streamlined experience. It also helps prevent manual errors that could occur in offline submissions.
How to e-File a Revised Return Using TaxBuddy or Other Platforms
While the income tax portal provides the standard route to file revised returns, platforms like TaxBuddy make the process much more user-friendly—especially for individuals who are unsure about form selection, deductions, or matching entries with Form 26AS or AIS.
TaxBuddy makes it easier to efill ITR with revision by guiding you step-by-step through each correction, validating your inputs, and even pre-filling much of your data from government-authorized sources.
Here’s how you can revise your return on TaxBuddy:
Step 1: Sign In or Register Log in to your TaxBuddy account or create one if you’re new. Use your PAN and mobile/email for quick access.
Step 2: Select “File a Revised Return” From the dashboard, click on “File Revised ITR”. TaxBuddy will prompt you to select the assessment year and ask whether your original ITR was filed through them or elsewhere.
Step 3: Auto-fetch Original ITR Data If your ITR was filed through TaxBuddy, your original data is auto-filled. Otherwise, you’ll need to input your acknowledgment number and filing date to fetch details.
Step 4: Make Revisions Update the information—whether it's correcting bank account details, including missed income, or adjusting your deductions. TaxBuddy checks for consistency and flags any mismatches.
Step 5: Get TaxBuddy’s AI Review Before filing, TaxBuddy's AI system runs a final check for possible inconsistencies or areas where you might save taxes. It’s like a second pair of eyes—without the extra effort.
Step 6: Submit and E-Verify After reviewing, hit submit. You can instantly e-verify using Aadhaar OTP, net banking, or EVC. No paperwork, no delays.
Step 7: Get Expert Support (if needed) If you're unsure about any section—say TDS mismatch or incorrect AIS entries, TaxBuddy’s tax experts are available via chat or call to assist, even post-filing.
Using TaxBuddy for revised returns not only simplifies the filing process but also helps you stay compliant with minimal manual work and maximum accuracy.
Important Points to Remember While Filing a Revised Return
Filing a revised return is your opportunity to correct past mistakes—but it must be done carefully and correctly to avoid further issues. Whether you're using the official portal or a platform like TaxBuddy, keep these essential points in mind:
1. Use the Same ITR Form
Always select the same ITR form as you did for the original return. For example, if you filed ITR-1 initially, your revised return should also be in ITR-1—unless your income situation has changed significantly.
2. Include Original Acknowledgment Details
Each e filing of revised income tax return must include the acknowledgment number of your original filing for proper validation. This links your revised return to the correct original one and ensures seamless processing.
3. File Within the Deadline
You can file a revised return any number of times, but only up to 31st December of the relevant assessment year or before the assessment is completed—whichever comes first.
4. Ensure All Corrections Are Made
Double-check all figures—income, deductions, TDS, and bank account numbers. If you're revising to include missed income or deductions, make sure supporting documents are also updated.
5. E-Verification is Mandatory
Just like the original return, your revised return must be e-verified. If you skip this step, your revised ITR will be considered invalid.
6. Revised Return Replaces the Original
Once filed, the revised return completely overrides your original return. This means only the latest version is considered for assessment, refund, and compliance purposes.
7. No Revision Post-Assessment
If the Income Tax Department completes the assessment under Section 143(3), you cannot revise your return thereafter—even if the deadline hasn’t passed.
Can You Revise a Return After Receiving a Refund or Intimation?
Yes, you can still revise your income tax return even after receiving a refund or intimation from the Income Tax Department, provided the assessment has not yet been completed under Section 143(3).
Many taxpayers assume that once they receive their refund or the intimation under Section 143(1), their return is finalized. But in reality, the Income Tax Act still allows you to file a revised return under Section 139(5) until the earlier of these two events:
31st December of the relevant assessment year, or
Completion of the assessment by the assessing officer.
So, even if you’ve already received your refund, but later notice an error, like omitted income, incorrect deduction, or wrong bank details, you can file a revised return to correct it.
However, do note:
If your revised return reduces the tax refund you were initially granted, you may have to return the excess or face an adjustment during assessment.
If it increases your refund, the revised amount will be processed and the additional refund (if any) will be issued.
Revised returns filed after receiving an intimation are often re-scrutinized, so ensure that all corrections are accurate and supported with proper documentation.
Filing early and verifying your data carefully can help avoid such situations—but if needed, the revised return option offers a crucial second chance to fix things.
Can You Cancel a Revised Return?
No, once you’ve submitted a revised return, you cannot cancel it. But there’s still a way to make further corrections—by filing another revised return.
The Income Tax Act allows multiple revised returns as long as you're within the time limits:
On or before 31st December of the assessment year, or
Before the completion of the assessment, whichever is earlier.
So, if you spot an error in your revised return, don’t worry—you can correct it again by submitting a fresh revised return. Each new revision overrides the previous one and becomes your final valid return for that financial year.
Here are a few things to keep in mind:
Use the same ITR form as the original.
Always mention the acknowledgment number and filing date of the original return.
Verify the final revised return after submission through Aadhaar OTP, EVC, or ITR-V.
This flexibility ensures that taxpayers can continue to fix errors without penalty—but it’s best to review carefully before each submission to avoid repeated revisions, which may raise red flags during assessment.
What Happens if You Miss the Revised Return Deadline?
If you miss the deadline for filing a revised return—i.e., 31st December of the assessment year or before completion of assessment, whichever is earlier—you cannot file under Section 139(5) anymore. But that doesn’t mean you're out of options.
You may still be able to correct your mistake using Updated Return under Section 139(8A).
What is an Updated Return?
An updated return allows taxpayers to voluntarily correct omissions or errors up to 24 months from the end of the relevant assessment year. However, it comes with some conditions and extra tax liabilities.
Key differences between Revised and Updated Returns:
Feature | Revised Return (139(5)) | Updated Return (139(8A)) |
Deadline | 31st Dec of AY or before assessment completion | Up to 24 months from end of relevant AY |
Penalty | No penalty | Additional tax of 25%–50% of tax & interest |
Multiple Filings | Allowed multiple times | Can be filed only once per AY |
Refund Claim | Yes | No refund claim allowed if filed voluntarily |
If you've received a refund or your ITR has already been assessed, and you’ve missed the revised return deadline, an updated return is your fallback—though it comes at a cost.
Tip: To avoid penalties and complications, always aim to complete your revised return within the allowed time under Section 139(5).
FAQs
Q1. What is Section 139(5) of the Income Tax Act?
Section 139(5) allows taxpayers to file a revised income tax return to correct errors, omissions, or inaccurate details filed in the original return. This provision ensures compliance and allows taxpayers to e file revised income tax return without penalty if done within the deadline.
Q2. Can I file a revised return after the due date under Section 139(5)?
Yes. Even if your original ITR was filed after the due date under Section 139(4), you can still file a revised return. The e filing of revised income tax return is allowed until 31st December of the assessment year or before the completion of assessment—whichever is earlier.
Q3. Are there any limitations on the number of times I can revise my return?
No, there is no limit. You can efill ITR with revision as many times as required, provided each revised return is filed within the valid time period and the return has not yet been assessed.
Q4. What are the common reasons for filing a revised return?
You may need to revise your ITR due to:
Missed income sources
Overlooked deductions or tax credits
Wrong bank details or PAN
Errors in computation or filing
Responding to tax notices or audits
Q5. Is it mandatory to file a revised return if I find a mistake?
It is not mandatory but highly advisable. Filing a revised return through e tax return for revised filings ensures that your ITR reflects correct data and reduces the chances of future tax notices.
Q6. Can I revise my return if the assessment under Section 143(3) is already done?
No. Once your ITR is assessed under Section 143(3), it is considered final. You can no longer revise the return under Section 139(5).
Q7. Is there any penalty for filing a revised return?
There is no penalty for revising your return under Section 139(5). However, if the revision increases your tax liability, interest under Section 234A/B/C may apply.
Q8. Can I update personal details using a revised return?
Yes. You can revise your ITR to correct personal information like your name, address, or bank account details. This ensures your refund is processed smoothly and your tax profile remains accurate.
Q9. What is the last date for filing a revised return?
The revised return must be filed on or before 31st December of the relevant assessment year or before your ITR is assessed by the department—whichever is earlier.
Q10. How do I file a revised return under Section 139(5)?
To initiate e filing of income tax return for revised returns, log in to the e-Filing portal → Select the correct AY → Choose ‘Revised Return’ → Enter the original return’s acknowledgment number → Make corrections → Submit and e-verify.
Q11. Can anyone file a revised return?
Yes. Any individual, HUF, or company who has filed an original ITR under Section 139(1) or belated ITR under Section 139(4) is eligible to file a revised return under Section 139(5). Just make sure you do it before the deadline.
Q12. Can a revised return be cancelled?
A revised return cannot be cancelled once submitted. However, you can file another revised return with correct details within the applicable timeframe. Skipping e-verification may prevent processing, but it is not advisable.
Q13. Can a belated return be revised?
Yes. As per the current rules, a belated return filed under Section 139(4) can also be revised under Section 139(5), as long as the revised return is submitted before 31st December of the assessment year.
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