How to file a revised income tax return for FY 2024-25 (AY 2025-26)

Under Section 139 (5) of the Income Tax Act, 1961, taxpayers can file a revised return, which allows them to address any errors made while filing ITR. This year, you can file a revised return by December 31, 2025.

How to file a revised ITR

Here are the steps you can follow to file a revised ITR:

• Log in to the Income Tax Department’s website

• Go to e-File and click on Income Tax Return.

• Select ‘File Income Tax Return’ and enter the relevant assessment year.

• Click on Revised Return under Section 139(5)

• Fill in the correct details and mention the acknowledgement number of the original ITR

• Submit and e-verify your revised return to complete the process

Key things to note about filing a revised ITR

• One can file a revised ITR any time before December 31 of the relevant Assessment Year or before the completion of the assessment, whichever is earlier.

• You can revise your return even if it has been processed by the IT department as long as it's before December 31.

• Filing a revised return is allowed even if the refund has already been processed.

In case you miss the deadline to file a revised return, you can still correct errors by filing an Updated Return (ITR-U) under Section 139(8A).

However, ITR-U is allowed only for additional income disclosure. This means you can’t file ITR-U to claim any extra deductions. Further, penalties will be applicable on filing ITR-U.

ITR filers should always check the details correctly before filing a revised return and ensure accuracy.