Can you correct mistakes in your ITR after the filing deadline?

According to the income tax department's FAQs, taxpayers who discover a mistake, omission or incorrect statement after filing their return should file a revised return within the prescribed time limit. For Assessment Year 2026-27, a revised return can generally be filed up to December 31, 2026, or before the completion of the assessment, whichever is earlier.

The department also states that a revised return can be filed online under Section 139(5) through the income tax e-filing portal. However, if the original return was filed manually in paper form, it cannot be revised electronically.

Further, where a revised return is filed beyond nine months but before 12 months from the end of the relevant assessment year, a fee may be payable under Section 234I, as applicable.

"Yes, if you have already filed your ITR and later discover a mistake, you can generally file a revised return within the prescribed time limit, that is, up to December 31, 2026. If you missed reporting any income, you may also have the option to file an Updated Return (ITR-U), subject to the prescribed conditions and payment of additional tax. If the Income Tax Department identifies a defect in your return, you can rectify it within the time specified in the notice," said CA Abhishek Soni, CEO & Co-founder, Tax2win.

"To file a revised return, taxpayers need to log in to the e-filing portal, select the option to file a revised return under Section 139(5), enter the acknowledgement number of the original return and make the necessary corrections before submitting and e-verifying it. The revised return replaces the original return. Taxpayers can revise their return multiple times within the permitted period if they identify fresh errors," he said.

How to file a revised ITR

• Log in to the Income Tax Department's e-filing portal.

• Go to e-File and select Income Tax Return.

• Choose the relevant assessment year.

• Select Revised Return under Section 139(5).

• Enter the acknowledgement number of the original ITR.

• Correct the required details, submit the return and complete the e-verification process.

A revised return can generally be filed until December 31, 2026, or before the completion of the assessment, whichever is earlier.

Taxpayers can file a revised return even if the original return has already been processed or the refund has been issued, provided it is within the prescribed time limit.

If the deadline for filing a revised return has passed, taxpayers may still be able to file an Updated Return (ITR-U) under Section 139(8A), subject to the conditions laid down under the Income Tax Act. However, ITR-U can only be used to disclose additional income and cannot be filed to claim extra deductions or increase a refund. Additional tax and other applicable charges may also apply.