How to File Revised ITR After Section 143(1) Intimation
- PRITI SIRDESHMUKH
- 1 day ago
- 9 min read
A Section 143(1) intimation often highlights mismatches in income, deductions, or tax credits, prompting many taxpayers to recheck their original filing. When the numbers in the intimation differ from what was reported, a revised return under Section 139(5) becomes the corrective tool to ensure accuracy. Filing it on time helps prevent unnecessary tax demands, interest, or scrutiny. Platforms like TaxBuddy naturally simplify this journey by identifying discrepancies and guiding users through the updated filing process.
Table of Contents
Understanding Section 143(1) Intimation
A Section 143(1) intimation is the Income Tax Department’s initial review of a filed return. It compares the data submitted by the taxpayer with the information available in the tax system, such as Form 26AS, AIS, and TIS. The intimation usually indicates either no change, a refund, or a demand based on detected mismatches. It also lists the exact adjustments made while processing the original return. Understanding these adjustments is important because they guide whether a revised ITR is needed.
Common Discrepancies Highlighted in Section 143(1)
The most frequent mismatches include unreported income from interest, salary variations, missing TDS entries, incorrect deductions, or mathematical errors. Sometimes, deductions under sections like 80C, 80D, or 24(b) may be disallowed due to missing proofs or inaccurate entries. Another common discrepancy relates to tax credits not matching Form 26AS or AIS. These issues often appear when information entered in the original return does not align with the department’s data records.
When a Revised ITR Is Needed After Section 143(1)
A revised return becomes necessary when the intimation reveals genuine errors in the original filing. This includes missed income, incorrect deductions, wrong tax regime selection, or TDS mismatches. Filing a revised return allows correction of all inaccuracies before the end of the assessment year. It is especially important when the adjustments made by the department do not reflect the taxpayer’s actual income details, as leaving them uncorrected can lead to tax demands, interest, or further scrutiny.
Filing Revised ITR Under Section 139(5): Step-by-Step Process
Start by logging into the Income Tax e-filing portal and selecting the relevant assessment year. Choose “Revised Return” as the filing type. Re-enter all income, deduction, and tax details accurately, ensuring corrections based on the Section 143(1) adjustments. Upload the revised ITR and submit it after validation. Once processed, download the ITR-V acknowledgment for records. This revised return replaces the original filing and becomes the final return considered by the department.
How to Correct Errors in Income, Deductions, and Tax Credits
Rectification begins with reviewing the figures shown in the intimation and comparing them with bank statements, Form 16, Form 26AS, AIS, and other financial documents. Income entries that were omitted earlier must be added. Deductions must be rechecked to ensure they qualify under the correct sections. Tax credits such as TDS must match Form 26AS exactly. When all elements are aligned, the corrected details can be entered into the revised return for accurate reassessment.
Using the Income Tax Portal to File a Revised ITR
The updated e-filing portal provides guided options to file a revised ITR. After selecting the assessment year, choose “Revised Return” and enter the acknowledgement number of the original filing. The utility automatically loads the form for correction. Once edits are completed, the portal runs a set of validation checks to prevent errors. The revised return can then be submitted electronically, followed by e-verification through Aadhaar OTP, net banking, or other available modes.
Can Tax Regime Be Changed While Filing a Revised ITR?
Changing the tax regime through a revised return depends on the individual’s filing category. Salaried taxpayers can typically switch between the old and new regimes while filing a revised ITR within the assessment year. However, individuals with business or professional income have stricter rules and may not be allowed to switch regimes once selected. Understanding these limitations before revising the return helps avoid invalid filings or rejection during processing.
Deadlines for Filing Revised ITR After Section 143(1) Intimation
The revised return must be filed before the end of the assessment year following the financial year in which the income was earned. For example, if the financial year is 2024–25, the revised ITR must be filed before 31 March 2026. Filing beyond this date is not allowed. Acting early ensures time for corrections, validation, and addressing any further issues that may arise from mismatches in the intimation.
Important Rules and Conditions for Revised Return Filing
A revised return completely replaces the original one. All details, including personal information, income, deductions, exemptions, and TDS entries, must be re-entered correctly. The revised return should only be filed when genuine corrections are necessary. Once the assessment year ends, no revised return can be filed. If the individual is eligible to change the tax regime, it must be done within the permitted timeframe. Ensuring accuracy prevents repeated filings and reduces the chance of scrutiny.
Responding to Section 143(1) Adjustments Effectively
Responding effectively begins with analysing each adjustment line by line. If adjustments are valid, filing a revised return is the best action. If the adjustments seem incorrect, review documents such as salary slips, Form 16, and TDS statements. A revised ITR can correct the discrepancies before they escalate. For more complex issues, maintaining documentation and responding promptly helps ensure smooth processing without notices or tax demands.
Mistakes to Avoid While Filing Revised ITR
Many taxpayers assume a revised return is just a quick correction, but overlooking small details can lead to repeated errors or even rejection. One of the most common issues is carrying forward mistakes from the original return because the entire form was not reviewed from the beginning. A revised ITR must be filled out completely again, so skipping sections or copying old figures blindly can create new mismatches. Another frequent mistake is failing to add income that was missed earlier, such as interest from savings accounts, recurring deposits, capital gains, or freelance payments. These income sources appear in AIS and Form 26AS, and ignoring them often triggers further notices.
Many taxpayers also forget to reconcile Form 26AS, AIS, and TIS before submitting the revised return. If TDS claimed does not match the tax credits recorded in the system, the revised ITR may still produce a demand. Some individuals upload deductions without verifying if the documents or investment proofs support those claims, which may lead to partial disallowances during processing. Filing the revised return too close to the deadline is another risk because there is little time left to correct mistakes if something goes wrong.
Selecting the wrong filing section or choosing an incorrect ITR form is also a common oversight. This typically happens when taxpayers switch between regimes or introduce new income sources, such as capital gains, rental income, or business income, that require a different form. Another mistake is failing to run validation checks in the income tax portal’s utility before submission. These checks highlight missing schedules, negative values, or mismatches that need correction.
Lastly, some taxpayers do not re-verify the return after submission, assuming the process is complete. Without verification, the revised ITR is considered invalid, leading to delays in processing and possible penalties later. Taking time to review each entry, cross-checking all documents, and validating the form ensures the revised ITR is accurate and accepted without further complications.
How TaxBuddy Helps in Accurate and Timely Revised ITR Filing
TaxBuddy provides guided assistance for detecting mismatches highlighted in Section 143(1) and helps correct entries accurately. Its automated checks simplify the identification of errors in income, deductions, or TDS details. With expert support available for complex situations, the revised return filing becomes faster and more reliable. TaxBuddy also sends reminders and instructions that help users stay within deadlines and avoid penalties or scrutiny.
Conclusion
Correcting errors through a revised return ensures accurate tax reporting and reduces the risk of further notices or tax mismatches. Filing under Section 139(5) is straightforward when deadlines and rules are followed with care. Guidance from platforms like TaxBuddy helps simplify the process, especially when dealing with discrepancies highlighted in Section 143(1). For anyone looking for assistance in tax filing, it is highly recommended to download the TaxBuddy mobile app for a simplified, secure, and hassle-free experience.
FAQs
Q1. Does TaxBuddy offer both self-filing and expert-assisted plans for ITR filing, or only expert-assisted options?
TaxBuddy provides both solutions to suit different types of taxpayers. The self-filing option works well for individuals with straightforward income, such as salary or basic interest income, because the platform auto-imports Form 16 data, AIS entries, and tax credits. For taxpayers with more complex cases—like capital gains, F&O trading, crypto transactions, rental income, or foreign assets—the expert-assisted plan offers end-to-end support. Under this plan, a trained tax expert reviews every detail, corrects mismatches, resolves AIS issues, and files the return with complete accuracy.
Q2. Which is the best site to file ITR?
The official Income Tax Department portal remains the primary platform for filing returns in India. However, many taxpayers prefer using guided platforms like TaxBuddy because they combine automation with expert oversight. These platforms reduce errors, simplify data entry, and offer real-time help if anything looks inconsistent. The preferred choice depends on the taxpayer’s comfort level, complexity of income, and need for expert review.
Q3. Where to file an income tax return?
An income tax return can be filed directly on the Income Tax e-Filing portal, which is accessible to every taxpayer. Alternatively, authorized tax-filing platforms such as TaxBuddy provide a simplified environment where Form 16, AIS, and TDS details are automatically processed. This reduces manual work and ensures a smoother filing experience, especially when corrections or revised returns are involved.
Q4. Can a revised ITR be filed after receiving a Section 143(1) intimation?
Yes. A revised return under Section 139(5) can be filed even after receiving a Section 143(1) intimation, provided it is completed before the end of the relevant assessment year. The intimation often highlights errors or mismatches, making the revised return an important corrective measure to align income, deductions, and TDS details with official records.
Q5. What is the last date to file a revised return after receiving a Section 143(1) notice?
A revised ITR must be filed on or before the last day of the assessment year. For example, for income earned in FY 2024–25, the revised return can be filed anytime before 31 March 2026. Filing beyond this date is not permitted, so addressing mismatches early ensures enough time for corrections and verification.
Q6. Is it mandatory to file a revised return after receiving a Section 143(1) intimation?
It is not mandatory. However, if the adjustments listed in the intimation are incorrect or if there are mistakes in the original return, filing a revised ITR is strongly recommended. Doing so helps prevent interest, tax demands, or future scrutiny while keeping tax records accurate and up to date.
Q7. Can a taxpayer change the tax regime while filing a revised ITR after Section 143(1)?
Switching between the old and new tax regimes through a revised return is allowed only for certain categories of taxpayers. Salaried individuals can change their regime when filing a revised ITR. However, individuals with business income face restrictions and may not be permitted to switch once the original choice is made. Understanding these rules helps avoid invalid filings.
Q8. What happens if a revised return also contains errors?
If the revised return still contains mistakes, another revised ITR can be filed, provided the assessment year has not ended. Each revised return replaces the previous one completely. Ensuring all documents—Form 16, AIS, bank statements, and investment proofs—are accurate before refiling helps avoid repeated corrections.
Q9. How long does the Income Tax Department take to process a revised ITR?
Processing time varies based on workload, complexity of corrections, and system verification. In most cases, revised returns are processed within a few weeks, though some may take longer due to additional checks. Keeping AIS and Form 26AS aligned with the revised data speeds up processing.
Q10. Is the acknowledgment (ITR-V) different for a revised return?
Yes. Each revised return generates a new acknowledgment number. The revised ITR-V replaces earlier acknowledgments and must be used for all future communication with the Income Tax Department. Maintaining accurate records ensures clarity in case of follow-ups or verification requests.
Q11. Can filing a revised return help avoid scrutiny from the tax department?
Filing a revised return proactively helps reduce the risk of scrutiny, especially when clear mismatches appear in the Section 143(1) intimation. Correcting errors early shows transparency and ensures that all income and deductions are accurately reported. This strengthens compliance and lowers the chances of receiving notices later.
Q12. How does TaxBuddy simplify the revised return filing process after a Section 143(1) intimation?
TaxBuddy identifies mismatches highlighted in the intimation, compares them with the original ITR, and assists in correcting income, deductions, or TDS details. Its automated checks, expert review process, and clear instructions help taxpayers file their revised returns accurately before the deadline. This guidance is especially useful for those unfamiliar with portal navigation or tax law intricacies.
