When Can You File A Revised Income Tax Return?

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There are chances that you might have missed to claim TDS in your name or entered incorrect details by mistake in your income tax return.

Taxpayers who forget to disclose certain information on additional income earned during the year, can also file for revised returns.

As per the Income Tax Act, the department allows you to correct the mistakes by filing a revised income tax return under section 139(5).

When Can You File A Revised Income Tax Return?

This option is available for those who have filed their original return within the due date specified u/s 139(1). What it means is that belated tax returns cannot be revised.

Here are few reasons when you can consider to file your revised return:

  • If a taxpayer discovers any omission or any wrong statement, he may furnish a revised return.
  • Any person who has not furnished a return within the time allowed to him, may furnish the return for any previous year at any time before the end of the relevant assessment year.
  • The taxpayer can file a revised return even after receiving an intimation u/s 143(1), and such a revised income tax return shall be considered as valid by the concerned assessing officer.
  • It is important that the taxpayer keep ready the acknowledgment number and the date of filing of the original return when filing revised return.
  • Revised return can be filed at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier.
  • However, an income tax return can be revised multiple times within prescribed time limit.


Once you file your revised return, the original return will be deemed to be withdrawn. In the case where an assessee is filing revised return online, he should furnish the 15-digit acknowledgment number of the original return.

It is always suggested to file your returns on or before due date as belated tax return cannot be revised.


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