ITR
How many times a return can be revised
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Facts
There is no fixed limit on the number of revisions within the time allowed. Each revised return replaces the previous one.
Provisions and law
- Sec 139(5), Income-tax Act 1961 (now Sec 263(5), Income-tax Act 2025)Revised return can be filed if an omission or wrong statement is found, by 31 March of the assessment year (Finance Act 2026) or before assessment
Analysis
Each time, quote the acknowledgement of the original return, as the portal asks, and include all income and deductions. Example: first revision added FD interest; a second one corrects a wrong 80D claim. Too many revisions can draw questions, so check everything carefully before the next one.
Conclusion
- Check all figures against AIS and documents
- Prepare one complete corrected return
- File it under section 139(5)
- E-verify and keep all acknowledgements
A Savvy can do this for you
Belated and revised return, Sec 263(4) and 263(5) (old 139(4) and 139(5))
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