Learning article
How to Correct Errors in Filed ITR — Revised Return & Rectification
Made a mistake in your tax return? Here’s how to revise it, when you can’t revise, and how to respond to a defective return notice.
Quick takeaways
You can file a revised return under Section 139(5) if you discover an error or omission before the end of the assessment year or before assessment, whichever is earlier.
A belated return can also be revised.
Once the time limit expires, you may apply for rectification under Section 154 for apparent mistakes.
Overview
When can you revise?
Any error or omission — wrong income, missed deduction, incorrect TDS — can be corrected.
Time limit: 31st December of the assessment year (extended in some years) or before completion of assessment.
There is no restriction on the number of revised returns, but only the latest one filed within the due date is valid.
Important facts
How to file a revised return
Use the same ITR form you originally filed (or the appropriate one if the nature of income changed).
Select ‘Revised’ under filing type and enter the acknowledgment number and date of the original return.
Check all pre‑filled data again, make corrections, and submit.
Key concepts
What if you miss the revision deadline?
You can file a rectification request under Section 154 if the mistake is apparent from records — like arithmetic errors, mismatch of TDS, etc.
This can be done online through the e‑filing portal.
For other mistakes, you may have to wait for a notice from the tax department and respond appropriately.
Key takeaways
Avoiding mistakes from the start
Double‑check pre‑filled data with your documents.
Reconcile TDS with Form 26AS and AIS.
File early — you’ll have time to revise if needed.
FAQs
Common questions
Keep reading
Related articles
How to File ITR‑1 (Sahaj) Online
A beginner‑focused walkthrough of when ITR‑1 is commonly used and how to approach filing without panic.
Explore articleHow to File ITR‑2 — For Capital Gains & Multiple Income Sources
A walkthrough for individuals and HUFs having capital gains, house property income, or foreign assets — what to prepare before filing ITR‑2.
Explore articleWho Should File ITR?
A practical explanation of who should consider filing an income tax return and why filing can matter even beyond tax due.
Explore article