01
What Is a Revised Return Under Section 139(5)?
Quick Answer
A revised return is a corrected income tax return filed when a taxpayer discovers an omission or wrong statement in a valid return already filed under Section 139(1) or Section 139(4). It is filed under Section 139(5) within the applicable time limit.
A revised return may be required when the earlier ITR contains an error or misses information that should have been reported. Common situations include:
- ✓Income, bank interest, capital gains or another taxable item was omitted or reported incorrectly.
- ✓A deduction, exemption or income figure was entered incorrectly.
- ✓TDS, TCS, advance tax or self-assessment tax details were missed or claimed incorrectly.
- ✓AIS, Form 26AS or the taxpayer's records reveal a mismatch that needs correction in the ITR.
- ✓Personal, bank-account or other return details need correction.
- ✓A schedule or disclosure in the return was incomplete or incorrect.
- ✓A valid belated return filed under Section 139(4) later needs correction.
For help with a regular return before revision becomes necessary, see income tax return filing support from GetMyCA.
02
What Is the Revised Return Due Date for AY 2026-27?
Quick Answer
For AY 2026-27, a revised return under Section 139(5) can be filed up to 31 March 2027 or before completion of assessment, whichever is earlier. AY 2026-27 continues to be governed by the Income Tax Act, 1961.
From AY 2026-27, the revised-return window extends up to the end of the relevant assessment year. However, the filing cost changes after 31 December 2026 because Section 234I introduces an additional fee for revised returns filed in the January-to-March period.
For a broader view of original and belated ITR deadlines for the year, see our ITR filing last date 2026 guide.
03
What Happens After You File a Revised Return?
The revised filing should contain the complete and corrected return information for the assessment year, not only the fields that changed. A correction can alter income, deductions, tax credits, tax payable or refund depending on the facts. Recheck the full return, tax computation and supporting records before submission.
Important
Do not assume that filing a revised return is automatically penalty-free. For AY 2026-27, Section 234I applies when the revised return is filed after 31 December 2026. Additional tax or interest may also arise if the correction changes the taxpayer's liability.
04
How to File a Revised Return Online - Step by Step
Quick Answer
Log in to the Income Tax e-Filing portal, open the Income Tax Return filing flow for the relevant assessment year, choose the revised-return option under Section 139(5), provide the valid earlier return details, correct the ITR, submit it and complete e-verification.
Log In to the e-Filing Portal
Log in to the Income Tax e-Filing portal using the taxpayer's user ID and password.
Open the ITR Filing Flow
Go to e-File > Income Tax Returns > File Income Tax Return. The dashboard may also show a File Revised Return option that opens the same filing flow.
Select AY and Return Type
Select Assessment Year 2026-27 for income earned during FY 2025-26 and choose the applicable filing mode and ITR form. Choose the revised-return filing option under Section 139(5) when prompted.
Enter Earlier Return Details
Enter the original filing date and acknowledgement number of the valid earlier return as required by the portal.
Correct and Recompute
Correct the relevant income, deduction, tax-credit, bank, address, schedule or other return details. Recheck the complete return, including information that has not changed.
Submit and E-Verify
Recompute the tax position and pay any additional tax, interest or Section 234I fee where applicable. Submit the revised ITR and complete e-verification.
Official portal: Income Tax e-Filing
06
Can I File a Revised Return After My ITR Is Processed?
Quick Answer
Processing status alone does not determine the correction route. The Income Tax Department treats a revised return and a rectification request as separate remedies, so first identify whether the error is in the taxpayer's own return data or in a CPC intimation/order.
The Department's rectification FAQ states that a mistake in a submitted ITR that has not been processed by CPC can be corrected through a revised return. For a processed return, rectification is available for a mistake apparent from a Section 143(1) intimation or another eligible order. The same FAQ also states that changes in income, bank or address details are not made through rectification and can be updated through a revised return. In every case, check the Section 139(5) time limit and the filing option available on the e-Filing portal before proceeding.
Processed Return Check
Do not assume that every processed ITR must be corrected through rectification, or that every taxpayer-side change should be made through rectification. Match the correction to the Department's revised-return and rectification guidance and the applicable Section 139(5) time limit.
07
How Can GetMyCA Help With Revised ITR Filing?
GetMyCA can help review the earlier ITR, identify the correction required, reconcile available tax-credit information, check the tax and fee impact, prepare the corrected return and support filing and e-verification under Section 139(5).
- ✓Review of the earlier filed ITR and acknowledgement.
- ✓AIS and Form 26AS reconciliation where relevant.
- ✓Correction of income, deduction, tax-credit and return-schedule details.
- ✓Review of additional tax, interest and Section 234I fee where applicable.
- ✓Revised ITR preparation, filing support and e-verification guidance.
Need help correcting a filed ITR?
Talk to a GetMyCA Tax Expert.
Need Help With Revised ITR Filing?
GetMyCA helps review your earlier return, identify the correction, prepare the revised ITR and support filing and e-verification.
08
Frequently Asked Questions
What is a revised return under Section 139(5)?+
A revised return is a corrected income tax return filed when a taxpayer discovers an omission or wrong statement in a valid return filed under Section 139(1) or Section 139(4). It must be filed within the applicable Section 139(5) time limit.
What is the revised return due date for AY 2026-27?+
For AY 2026-27, a revised return can be filed up to 31 March 2027 or before completion of assessment, whichever is earlier.
How do I file a revised return online?+
Log in to the Income Tax e-Filing portal, go to the Income Tax Return filing flow, select AY 2026-27 where applicable, choose the revised-return option under Section 139(5), enter the valid earlier return details, correct the ITR, submit it and complete e-verification.
Is there any fee for filing a revised return?+
From AY 2026-27, an additional fee under Section 234I applies if the revised return is filed after 31 December. The fee is Rs. 1,000 where total income is up to Rs. 5 lakh and Rs. 5,000 where total income exceeds Rs. 5 lakh. Additional tax or interest may apply separately depending on the correction.
Can a belated return be revised?+
Yes. Section 139(5) permits revision of a return filed under Section 139(1) or Section 139(4), subject to the applicable revised-return time limit.
Can I file a revised return after my ITR is processed?+
Processing status alone does not determine the correction route. The Income Tax Department treats revised-return filing and rectification as separate remedies. Rectification is used for eligible mistakes apparent from a CPC intimation or order, while taxpayer-side changes such as income, bank or address details are not made through rectification and may require a revised return, subject to the Section 139(5) time limit and portal availability.
How many times can an ITR be revised?+
Section 139(5) does not prescribe a numerical cap on revisions. Each revised return must, however, be filed within the applicable statutory time limit and comply with the filing requirements.
What is the difference between a revised return and ITR-U?+
A revised return corrects a valid original or belated return within the Section 139(5) revision period. ITR-U is a separate updated-return mechanism for eligible later cases and is subject to a separate time window, additional tax and statutory restrictions.
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About the Author and Review
Prepared by: Paras Nagpal, Project Manager, GetMyCA
Reviewed by: GetMyCA Tax Team
Last Reviewed: 19 August 2026
GetMyCA supports individuals and businesses with income tax return filing, revised returns, TDS, GST, accounting, company registration and related business compliance services.