How to File Revised Income Tax Return (ITR) – Step-by-Step

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How to File Revised Income Tax Return (ITR) – Step-by-Step

Filing your Income Tax Return (ITR) correctly is very important to avoid notices and penalties from the Income Tax Department. But what if you made a mistake while filing your ITR — like missing an income, claiming the wrong deduction, or entering incorrect bank details?

Don’t worry — the Income Tax Department allows you to revise your ITR. A Revised ITR gives you the chance to correct errors and file an updated return. In this blog, we’ll explain what a Revised ITR is, who can file it, and a step-by-step process to file it online.

What is a Revised Income Tax Return?

A Revised ITR is a corrected version of the original ITR filed for a financial year. It can be filed if you:

  • Missed reporting certain income (salary, interest, rental income, etc.)

  • Made a mistake in deductions under Sections 80C, 80D, etc.

  • Entered incorrect bank account details or personal information

  • Claimed wrong TDS credit or made calculation errors

A revised ITR replaces the original return and is considered as if you filed it correctly the first time.

Eligibility to File Revised ITR

  • Who Can File: Any taxpayer (individual, business, HUF, company, etc.) who has filed an original ITR can file a revised ITR.

  • Number of Times: You can revise your ITR multiple times before the due date.

  • Last Date: For FY 2024-25 (AY 2025-26), you can revise your ITR on or before December 31, 2025 (unless the government extends the date).

Step-by-Step Process to File a Revised ITR

Follow these simple steps to file a revised ITR online through the Income Tax e-Filing portal:

Step 1: Visit the Income Tax e-Filing Portal

Go to the official website – https://www.incometax.gov.in.
Login using your PAN/Aadhaar, password, and captcha code.

Step 2: Select “File Income Tax Return”

After login, click on ‘e-File’ > ‘Income Tax Return’ > ‘File Income Tax Return’.
Choose the correct Assessment Year (AY) for which you want to file the revised ITR.

Step 3: Choose Mode of Filing

Select ‘Online’ if you want to prepare and submit the ITR on the portal itself.
Click ‘Start New Filing’.

Step 4: Select the Correct ITR Form

Choose the applicable ITR form (ITR-1, ITR-2, ITR-3, etc.).
The portal will help you choose based on your income sources.

Step 5: Select Filing Type – “Revised Return”

When asked for ‘Filing Type’, select ‘Revised Return under Section 139(5)’.
Enter the Acknowledgment Number and Date of Filing of your original ITR.

Step 6: Update the Correct Information

Now make the required corrections:

  • Add missing income

  • Claim eligible deductions

  • Correct personal/bank details

  • Fix any other errors

Carefully re-check all data before moving ahead.

Step 7: Preview and Submit

Once you finish, preview your revised return to confirm all details are accurate.
Submit the revised ITR using Aadhaar OTP, net banking, or EVC verification.

Step 8: E-Verify Your Revised ITR

Your revised return will be considered valid only after e-verification.
You can verify instantly via Aadhaar OTP, net banking, or by sending a signed ITR-V to CPC Bengaluru.

Things to Keep in Mind While Filing a Revised ITR

  • File the revised return before the due date (December 31 of the relevant AY).

  • Multiple revisions are allowed, but always double-check to avoid repeated filing.

  • Keep proof of income, deductions, and original ITR acknowledgment safe for future reference.

  • A revised return cannot be filed if the original return was not filed.

Benefits of Filing Revised ITR

  • Avoid Penalties: Correcting mistakes early prevents notices and interest.

  • Claim Missed Deductions: Save more tax by adding deductions you forgot earlier.

  • Ensure Compliance: Maintain a clean tax record for loans, visas, and credit purposes.

Conclusion

Filing a Revised Income Tax Return (ITR) is a simple but powerful way to correct errors and stay compliant with the law. Whether you forgot to include some income or claimed the wrong deduction, the revised ITR process ensures that you avoid unnecessary penalties and scrutiny.

By following the above step-by-step guide, you can easily file your revised return online and have peace of mind that your tax records are accurate.

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