Revised Return

Last updated on Jun 7, 2022

While filing your income tax return (ITR), ensure that you use the correct form to file it. If you use the wrong form to file your ITR, it is a defective return. You will be have to file it again. ​​​

If you have made any mistake or omission in filing your ITR, you should file a revised return.(( Section 139(5), Income Tax Act, 1961)) The return should be revised within the given time limit. A return can be revised before the end of the assessment year or before the completion of the assessment; whichever is earlier.

If the Assessing Officer thinks that your return of income is defective, he may notify you2(( Section 139(9), Income Tax Act, 1961)) of the defect, and give you an opportunity to rectify the defect within fifteen days of the notice. The Officer may also allow an extension of time to rectify the defect if you apply for the same. The defect should be rectified within fifteen days or the further period allowed. Otherwise, your return shall be treated as an invalid return. It will be considered that you as the taxpayer have failed to submit the return, which will result in penalties for you.

However, in some instances, the Assessing Officer may allow the delay and treat the return as a valid return.This can happen if you have rectified the defect after the permissible period, but before the income tax assessment has been made by the authorities.

Manner of filing

If the original return has been filed in paper format or manually, then technically it cannot be revised by online mode or electronically.

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