Guide

How to File a Revised ITR: Step-by-Step Process

Published: April 13, 2026 6 min read

Filed your ITR and then realised something's wrong? A missed income, a wrong bank account, or you picked the wrong tax regime. Don't panic. Section 139(5) lets you file a revised return that completely replaces your original. Here's exactly how to do it.

When Should You Revise Your ITR?

You don't need a special reason. Any mistake or omission in your original return is grounds for revision. These are the most common scenarios:

Missed Income

Forgot to declare FD interest, freelance income, capital gains from mutual fund redemption, or rental income.

Wrong Bank Account

Entered an old or incorrect bank account for refund credit. Revise to update the pre-validated bank account.

Missed Deductions

Forgot to claim 80C (PPF, ELSS, LIC), 80D (health insurance), HRA exemption, or NPS under 80CCD(1B).

Wrong Tax Regime

Filed under new regime but old regime would have saved more tax (or vice versa). Salaried taxpayers can switch freely.

TDS Mismatch

TDS credits in Form 26AS were updated after you filed. Revise to match the correct TDS figures.

Wrong ITR Form

Filed ITR-1 but had capital gains (need ITR-2), or filed ITR-4 but exceeded presumptive limits (need ITR-3).

Step-by-Step: Filing a Revised Return on the Portal

Log into incometax.gov.in with your PAN and password
Go to e-File > Income Tax Returns > File Income Tax Return
Select the Assessment Year (e.g., AY 2026-27)
Under "Filing Type", select "Revised Return u/s 139(5)"
Enter the acknowledgment number and filing date of your original return (you'll find these in your filed returns section)
Fill the form with corrected details. The portal pre-fills data from your original return — change only what's wrong
Verify the tax computation. If additional tax is due, pay it via challan before submitting
Submit and e-verify within 30 days

The revised return gets a new acknowledgment number. Your original return's acknowledgment number is referenced inside the revised return to link them.

How to e-verify your revised return — all 6 methods explained

Can You Switch Tax Regime in a Revised Return?

This depends on whether you have business or professional income.

Salaried taxpayers (no business/professional income): You can switch between old and new regime freely through a revised return. No forms needed. Just select the other regime when filling the revised ITR. You can do this as many times as you want before the deadline.

Business/professional income (ITR-3 or ITR-4): Different rules. The new tax regime is the default. To opt for the old regime, you must file Form 10-IEA before filing your return. If you filed under old regime and want to switch to new regime via revision, you need to withdraw Form 10-IEA. Crucially, this opt-out to old regime is a once-in-a-lifetime option — once you switch back to new regime after opting out, you cannot opt for old regime again.

Compare your tax under both regimes with the Income Tax Calculator

Key Rules to Know

No limit on revisions. You can file as many revised returns as needed before the deadline. Each one replaces the previous version entirely. CPC processes only the latest.
Belated returns can be revised. If you filed a belated return under Section 139(4), you can still revise it under Section 139(5). This has been allowed since AY 2017-18.
Each revision needs e-verification. The 30-day clock restarts from the date of each revised filing. Verifying the original does not carry over.
Pay additional tax before submitting. If your revised return shows higher tax due, pay it via challan (self-assessment tax under Section 140A) before filing. Interest under Section 234B and 234C applies from the original due date.
Refund adjustments. If a refund was already processed on the original return and the revised return reduces the refund amount, the excess is adjusted against future dues or you may need to repay it.
Loss carry-forward. If you're revising a return filed after the original due date (belated return), you still cannot carry forward business losses or capital losses. The revised return doesn't fix the late-filing penalty on loss carry-forward eligibility.

Revised Return vs Updated Return (ITR-U)

These are two different provisions for two different situations. Don't confuse them.

Feature Revised Return — 139(5) Updated Return — 139(8A)

Time window Before end of AY (Dec 31 or Mar 31 with fee) Up to 48 months after AY ends

Extra cost None (fee only for Jan-Mar revision) 25% to 70% additional tax

Can increase refund? Yes No

Can reduce tax? Yes No — can only increase tax

Can show higher loss? Yes No

Number of times Unlimited before deadline Once per AY

Regime switch allowed? Yes (rules above apply) No regime change via ITR-U

Bottom line: If you're within the revision window, always file a revised return. It's free (or near-free), flexible, and lets you claim additional refunds or deductions. ITR-U is your fallback after the revision window closes, and it only works if you owe more tax to the government.

Budget 2026 extended the revised return deadline — see what changed

Mistakes to Avoid When Revising

Forgetting to e-verify. The most common one. Your revised return sits in limbo until verified. Don't file and forget.
Not paying the additional tax before filing. If your revision increases tax liability, pay via challan first. The portal may accept the return without payment, but CPC will process it as a defective return.
Entering wrong original acknowledgment number. The revised return links to your original via acknowledgment number and date. If you enter these incorrectly, the return may be rejected or processed as a fresh return.
Assuming the original return is gone. The original return data is still visible on the portal. CPC processes only the latest version, but the original is retained for reference.

Frequently Asked Questions

There is no limit on the number of revisions. You can file as many revised returns as needed before the deadline. Each revision replaces the previous one entirely. The latest revised return is the one CPC processes.

If you are salaried (no business or professional income), yes. You can switch between old and new regime freely through a revised return. If you have business or professional income, you need to file or withdraw Form 10-IEA to switch to old regime, and this can only be done once in a lifetime.

A revised return under Section 139(5) can be filed before the deadline at no extra cost and can reduce your tax liability or increase your refund. An updated return (ITR-U) under Section 139(8A) can be filed up to 48 months after the assessment year but requires 25-70% additional tax and cannot be used to increase a refund or show a higher loss.

Yes. Each ITR submission — original or revised — needs separate e-verification within 30 days. Verifying the original does not carry over to the revised return. If you don't e-verify the revised return, it is treated as not filed.

Yes. A belated return filed under Section 139(4) can be revised under Section 139(5). The revised return must be filed before the applicable deadline. This was clarified by the Finance Act 2016 which allowed revision of belated returns from AY 2017-18 onwards.

The revised return completely replaces the original. CPC processes only the latest version. If a refund was already initiated on the original return, the department adjusts the refund based on the revised return. If the revised return shows higher tax due, you must pay the difference with interest under Section 234B or 234C as applicable.