How many times can you file a revised income tax return? Here's what I-T Department says

The deadline to file income tax returns (ITRs) ended over two months ago on 16 September; however, taxpayers still have six days to rectify errors in their ITRs and file revised returns.

Mistakes in ITRs are common, hence the Income Tax Department allows taxpayers to rectify such errors. However, a pertinent question arises on how many times a taxpayer can file revised returns. Here’s a detailed guide on how often revised returns can be filed and under what conditions.

How many times can you file revised returns?

The Income Tax Department has not prescribed any limit on the number of times revised returns can be filed. However, a taxpayer must revise their tax return within a specified time if they discover any errors or omissions.

“If a person, after furnishing the return, finds any mistake, omission or any wrong statement, then the return should be revised within the prescribed time limit,” the Income Tax Department said.

Notably, revisions can be made up to three months before the Assessment Year ends or before the assessment is completed, whichever comes first.

The I-T Department further clarified, “A return can be revised at any time 3 months before the end of the Assessment Year or before the completion of the assessment; whichever is earlier. If the original return has been filed in paper format or manually, then technically it cannot be revised by online mode or electronically.”

By when should you file revised income tax return?

The deadline to file a revised income tax return is the last day of the relevant assessment year (AY). Hence, for AY2025-26, the last date to file a revised income tax return is 31 January 2025.

How to file a revised income tax return online?

Check out a step-by-step guide to file income tax return online —

Step 1: Go to the income tax e-filing portal at https://www.incometax.gov.in/iec/foportal/.

Step 2: Log in to your account by using your PAN, password, and captcha.

Step 3: Select the ‘e-File’ menu and click ‘Income Tax Return’ link.

Step 4: Choose the relevant assessment year and ITR filing form number.

Step 5: Select ‘Filing Type’ as ‘Original/Revised Return’.

Step 6: Opt for ‘Submission Mode’ as ‘Prepare and Submit Online’

Step 7: In the Online ITR Form under ‘General Information’ Tab, choose ‘Return"

Step 8: Filing Section’ as ‘Revised return under section 139(5)’ and ‘Return filing type’ as ‘Revised’.

Step 9: Fill in ‘Acknowledgement Number’ and ‘Date of filing’ of the Original Return filed.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Readers are advised to consult a qualified tax professional for guidance specific to their financial situation and compliance requirements.