Step-by-Step Process to File Revised ITR Under Section 139(5) in India
- Dipali Waghmode
- 5 hours ago
- 10 min read
Filing a revised Income Tax Return (ITR) under Section 139(5) allows taxpayers to correct any mistakes or omissions made in their original return. Whether it’s an income not reported, a missed deduction, or a wrong ITR form used, Section 139(5) provides an opportunity to fix these errors without penalty if done within the specified time. This process ensures accurate tax computation and compliance with the Income Tax Act, 1961, especially for FY 2024–25 (AY 2025–26).
Table of Contents
Understanding Section 139(5) and Its Purpose
Section 139(5) of the Income Tax Act, 1961 provides taxpayers with the opportunity to correct any mistakes or omissions made while filing their original return. This provision is designed to ensure that taxpayers can voluntarily rectify errors such as missing income, incorrect deductions, or wrong ITR form selection before the assessment is completed. The revised return replaces the original one entirely, meaning only the latest version is treated as valid by the Income Tax Department. The main purpose of this section is to encourage voluntary compliance and reduce the chances of scrutiny or penalties arising from unintentional filing errors.
Eligibility to File a Revised ITR
Any taxpayer who has filed an original return under Section 139(1) or a belated return under Section 139(4) is eligible to file a revised return under Section 139(5). This includes salaried individuals, self-employed professionals, freelancers, HUFs, and businesses. However, a person who has not filed an ITR at all within the original or belated timelines cannot file a revised return. The revision is allowed only when a valid ITR has already been submitted and acknowledged by the Income Tax Department.
Deadline to File Revised ITR for FY 2024–25
The revised ITR must be filed on or before December 31 of the relevant assessment year, or before the completion of assessment, whichever occurs earlier. For the financial year 2024–25 (assessment year 2025–26), the last date to file a revised ITR is December 31, 2025. Taxpayers should ideally avoid waiting until the last moment, as late revisions could lead to technical issues, delays in processing, or missed verification deadlines. Filing early ensures that any discrepancies are resolved well before assessment proceedings begin.
Step-by-Step Process to File Revised ITR Under Section 139(5)
Log in to the e-Filing Portal: Visit the official Income Tax e-filing website and log in using your PAN, password, and CAPTCHA.
Select the Correct Assessment Year: Choose the relevant assessment year (2025–26 for FY 2024–25).
Choose Filing Type: Select “Revised Return under Section 139(5)” from the available filing options.
Enter Original Return Details: Provide the acknowledgment number and the date of filing of your original ITR.
Correct the Errors: Make the necessary corrections such as adding missed income, updating deduction details, or selecting the appropriate ITR form.
Submit and E-Verify: After reviewing all details, submit the return and complete e-verification using Aadhaar OTP, DSC, or EVC.
Track Return Status: Log in to the portal anytime to monitor the processing status of your revised ITR.
Filing through a trusted platform like TaxBuddy can make this process effortless, as it auto-imports previously filed data and provides guided corrections for faster and error-free revision.
Key Points to Remember While Filing a Revised ITR
A revised return completely replaces the original; only the most recent submission is considered valid.
The revision must be filed before the deadline or assessment completion.
Revised returns can be filed multiple times, provided they are within the allowed time frame.
Once a revised return is submitted and verified, it cannot be withdrawn, though further revision is permitted.
Ensure that all TDS, income, and deduction details match your Form 26AS, AIS, and TIS data to avoid mismatches.
Always verify the revised ITR; an unverified return is treated as invalid.
How Many Times Can a Revised Return Be Filed?
There is no restriction on the number of times a taxpayer can revise an ITR, as long as each revision is made within the prescribed time limit. However, every time a revised return is filed, it must contain the acknowledgment details of the previous one. Since the latest revision replaces all earlier versions, taxpayers should double-check the accuracy before submitting the final one to minimize repeated filings.
Consequences of Not Revising an Incorrect ITR
If a taxpayer fails to correct an error in their original return, it could result in tax mismatches, penalties, or notices from the Income Tax Department. Unreported income, missed deductions, or wrong ITR forms may trigger scrutiny or reassessment. Moreover, any tax refund claimed in an incorrect ITR could be delayed or denied. Revising an ITR on time demonstrates transparency and can prevent legal consequences or future tax disputes.
Difference Between Revised Return and Updated Return (ITR-U)
A revised return under Section 139(5) is filed when the original ITR has been submitted within due or belated timelines and needs correction. It can be filed before December 31 of the assessment year or before the assessment is completed.
An updated return, on the other hand, is filed under Section 139(8A) when the taxpayer realizes additional income after the original or revised filing deadlines have passed. Updated returns can be filed within two years from the end of the relevant assessment year, but they require payment of additional tax. Hence, while a revised return corrects mistakes, an updated return discloses new or missed income beyond the regular period.
Benefits of Using AI-driven Platforms Like TaxBuddy for Revised ITR Filing
AI-driven platforms such as TaxBuddy simplify the revised return process by minimizing human error and automating complex checks. They automatically import previously filed ITR data, detect mismatches using integrated analytics, and guide users through stepwise corrections. This ensures accurate reporting of income, deductions, and tax credits. Moreover, TaxBuddy offers expert-assisted plans for individuals seeking personalized support and verification. The combination of automation and professional oversight reduces the risk of notices and ensures compliance with current CBDT guidelines.
Common Mistakes to Avoid While Filing a Revised ITR
Forgetting to include the acknowledgment number and filing date of the original ITR.
Entering incorrect details in income, TDS, or deduction sections.
Filing the revised return under the wrong section or assessment year.
Missing e-verification after submission.
Failing to recheck changes in AIS or Form 26AS before revision.
Waiting until the last date to file the revision, increasing the risk of errors or missed deadlines. By avoiding these mistakes, taxpayers can ensure smooth and successful revision without unnecessary complications.
Conclusion
Filing a revised ITR under Section 139(5) is an important step in maintaining accurate tax records and avoiding future disputes. It provides a second chance to correct any errors or omissions in the original filing. Using digital platforms like TaxBuddy makes this process more efficient with guided steps, auto-import features, and expert validation, ensuring compliance and peace of mind. For anyone looking for assistance in tax filing, I highly recommend you 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 self-filing and expert-assisted ITR filing options to suit different user preferences. The self-filing plan is powered by an AI-driven interface that guides users step-by-step through the filing process, ensuring that deductions, income, and tax computations are error-free. For those who prefer professional guidance, the expert-assisted plan allows a certified tax expert to prepare, review, and file the return on the taxpayer’s behalf. This dual model ensures flexibility—users can either file independently with digital support or delegate the entire task to a qualified expert for complete accuracy and convenience.
Q2. Which is the best site to file ITR?
The best site to file an Income Tax Return depends on the user’s comfort and requirements. The Income Tax Department’s e-filing portal is the official platform for all taxpayers in India. However, for those looking for a smoother and more intuitive experience, TaxBuddy stands out for its AI-based automation, real-time error checks, and expert support. It eliminates the need for manual entries and ensures complete compliance with the latest Income Tax Act provisions. Moreover, TaxBuddy’s post-filing support helps taxpayers respond to any notices or discrepancies efficiently, making it one of the most comprehensive and user-friendly platforms for ITR filing in India.
Q3. Where to file an income tax return?
An income tax return can be filed either directly on the official Income Tax Department e-filing portal or through reliable third-party platforms like TaxBuddy. Filing on the government portal is suitable for those familiar with tax rules and forms. However, platforms like TaxBuddy provide guided filing, automated data imports, and error detection features that make the process simpler and faster. They also offer additional benefits such as expert review, automatic calculation of deductions, and one-click e-verification—making them ideal for salaried individuals, freelancers, and small business owners who prefer accuracy and convenience.
Q4. What is the last date to file a revised ITR for FY 2024–25?
The last date to file a revised ITR for the financial year 2024–25 (assessment year 2025–26) is December 31, 2025, or before the completion of the assessment, whichever occurs earlier. Taxpayers who discover any errors or omissions in their originally filed ITR can correct them by filing a revised return within this period. Missing the deadline means the taxpayer will lose the opportunity to correct mistakes through a regular revision and may have to resort to filing an updated return under Section 139(8A), which often comes with additional tax implications. Filing early ensures quicker processing and timely refunds.
Q5. Can a revised ITR be filed multiple times?
Yes, there is no limit on how many times a taxpayer can revise their ITR before the deadline, as long as each revised return is filed within the prescribed timeframe. For instance, if a taxpayer files a return and later identifies an error in income reporting, deduction, or TDS claim, they can file another revised return to correct it. Each revised return must include the acknowledgment number and filing date of the previous return. The most recent revision replaces all earlier versions and becomes the final valid record in the Income Tax Department’s system.
Q6. What if errors persist after filing a revised ITR?
If a taxpayer notices an error in a previously filed revised ITR, they can file another revised return before the deadline expires. Section 139(5) allows multiple revisions as long as they are filed within the permitted time. The taxpayer should ensure that all income sources, deductions, and tax credits are accurately reflected in the new filing. Once the final revised return is e-verified, it becomes the valid version for assessment purposes. Using AI-powered tools like TaxBuddy helps detect and correct such errors automatically, reducing the chances of recurring mistakes or missed information.
Q7. What happens if a revised ITR is not filed in time?
If a taxpayer fails to file a revised ITR within the prescribed deadline, they lose the opportunity to correct errors under Section 139(5). In such cases, the only option left is to file an updated return under Section 139(8A), which can be done within two years from the end of the relevant assessment year. However, filing an updated return generally requires the payment of additional tax—often 25% or 50% of the tax and interest due. Hence, revising the return before the deadline is highly recommended to avoid unnecessary penalties and higher tax liabilities.
Q8. Is e-verification mandatory for a revised ITR?
Yes, e-verification is mandatory for all revised returns. The Income Tax Department treats an ITR as valid only after successful verification. Taxpayers can verify their revised return electronically through Aadhaar OTP, Net Banking, Digital Signature Certificate (DSC), or an Electronic Verification Code (EVC). Alternatively, they can send a signed physical copy of the ITR-V acknowledgment to the Centralized Processing Centre (CPC) in Bengaluru within 30 days of filing. Without verification, the revised return remains invalid, and the corrections made will not be processed or reflected in the taxpayer’s record.
Q9. Can a revised ITR change the refund amount?
Yes, filing a revised ITR can lead to a change in the refund amount. If the taxpayer identifies additional deductions or tax credits that were missed in the original return, the refund may increase. Conversely, if an underreported income or incorrect deduction is corrected, the refund may reduce or result in additional tax payable. Once the revised ITR is processed, the new refund status replaces the earlier one. Using a reliable platform like TaxBuddy ensures accurate computation of taxes and refunds by automatically adjusting income, deductions, and advance tax details before submission.
Q10. How is a revised return different from an updated return?
A revised return under Section 139(5) is used to correct mistakes or omissions in the originally filed ITR within the same assessment year. It can be filed before December 31 of the relevant assessment year or before the completion of assessment, whichever is earlier.
An updated return under Section 139(8A), however, is filed after the revision window closes. It allows taxpayers to declare previously unreported income or correct major errors beyond the normal revision period. Updated returns can be filed within two years from the end of the assessment year, but they attract additional tax of 25% or 50% on the due amount. In short, a revised return corrects errors, while an updated return discloses new income post-deadline.
Q11. Can a revised return be withdrawn after submission?
Once a revised ITR has been submitted and e-verified, it cannot be withdrawn or deleted. However, taxpayers still have the option to file another revised return before the deadline if further corrections are required. The newly filed revised return will automatically replace the previously filed one in the Income Tax Department’s records. Therefore, it’s important to review all details carefully—such as income entries, deductions, and bank details—before submission. Platforms like TaxBuddy minimize such issues through automatic data validation and consistency checks across multiple filings.
Q12. How does TaxBuddy simplify the revised ITR process?
TaxBuddy simplifies the process of filing a revised ITR through its AI-powered interface that identifies discrepancies in previously filed returns. It automatically imports data from earlier ITRs, Form 26AS, and AIS to ensure accuracy. The platform highlights mismatches, suggests corrections, and even calculates revised tax or refund amounts in real-time. Users can choose to self-file with digital guidance or opt for expert-assisted filing where certified professionals review and finalize the return. With in-built compliance checks, e-verification support, and post-filing assistance, TaxBuddy ensures that every revised ITR is accurate, compliant, and processed without delays.
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