Taxpayers can correct errors in original income tax returns without penalties using the revised return facility under Section 139(5)
Indian taxpayers who discovered errors in their income tax returns can breathe easy as the Income Tax Department allows corrections through revised returns until December 31, 2025. The facility, available under Section 139(5) of the Income Tax Act, enables taxpayers to fix mistakes ranging from misreported income to incorrect personal information without incurring penalties.
With the regular ITR filing deadline set for September 15, 2025, many first-time filers and even experienced taxpayers sometimes make errors during the filing process. The revised return option provides a safety net for those who need to correct their submissions.
The Income Tax Department recognizes that mistakes happen, especially given the complexity of tax forms and multiple income sources that need reporting. Taxpayers must report earnings from salaries, business profits, real estate sales, capital gains, interest, and dividends, making errors more likely.
Common mistakes that warrant filing a revised return include inadvertently misreported income, errors in personal information, missed deductions, choosing the wrong ITR form, incorrect tax calculations, and changes in tax liability. Taxpayers who receive notices from tax authorities seeking corrections must also file revised returns.
When to File a Revised Return
| Reason for Revision | Action Required |
|---|---|
| Misreported income | Update income details |
| Personal info errors | Correct name, address, bank details |
| Missed deductions | Add eligible deductions |
| Wrong ITR form | File using correct form |
| Calculation errors | Recalculate tax liability |
| Tax authority notice | Respond with corrections |
The process offers significant flexibility. There's no limit to how many times you can file revised returns before the deadline, and no penalties apply for using this facility. You can even file a revised return after receiving a refund, as long as it's done before December 31.
Taxpayers who filed belated returns (after September 15 but before December 31) can also submit revised returns within the same calendar year. This provision ensures that even those who missed the original deadline can still correct their filings.
Step-by-Step Guide to File Revised ITR
Access the Portal: Log in to the official income tax portal and select the relevant assessment year
Download Form: Choose the appropriate ITR form and download it
Fill Corrections: Enter corrected information and add the acknowledgement number and date from your original ITR
Generate XML: Validate the form and generate the XML document
Upload Return: Return to the e-filing section, select "upload return," and submit the corrected form
E-Verify: Complete e-verification using Aadhaar OTP, net banking, or offline postal mail
Before starting the revision process, ensure your PAN and Aadhaar are linked and your bank account for refunds is validated. These prerequisites help avoid additional complications during the revision process.
The revised return completely replaces the original ITR once filed. This means all information, not just the corrected portions, must be accurate in the revised filing. Double-checking all entries before submission prevents the need for multiple revisions.
For those facing delayed returns, remember that filing after September 15 incurs penalties ranging from 1,000 to 10,000 rupees, depending on the delay duration and taxable amount. However, these penalties apply to the original filing, not to revised returns.
The facility reflects the tax department's understanding that the filing process can be complex, particularly for those dealing with multiple income sources or first-time filers. By allowing corrections without penalties, the system encourages accurate reporting while reducing taxpayer stress.
As the December 31 deadline approaches, taxpayers should review their filed returns carefully. If any errors are discovered, using the revised return facility ensures compliance while avoiding potential issues during tax assessments. The key is acting promptly once mistakes are identified, as the window for corrections closes at year-end.
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