Answer

1. F

   Facts

   A revised return is for your own mistakes and can be filed only within the time the law allows and before assessment ends. Rectification is for a mistake apparent from record in the department's intimation or order. If your return is not yet processed, rectification is not possible at all.

2. P

   Provisions and law

   • Sec 139(5) (now Sec 263(5))Revised return before the end of the assessment year or completion of assessment, whichever is earlier
   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
3. A

   Analysis

   Ask who made the error. If you forgot to report ₹40,000 of FD interest, that is your mistake and needs a revised return; for AY 2026-27 you can still revise up to 31 March 2027, with a Sec 234-I fee if you revise after 31 December 2026. If you reported everything and CPC ignored a deduction you claimed, that is CPC's mistake and rectification is the route. Changes in income, bank or address details also go by revised return, not rectification.

4. C

   Conclusion

   1. 1Check whether the return has been processed under Sec 143(1) (look for the intimation email or e-File > Income Tax Returns > View Filed Returns)
   2. 2If not processed or the error is yours, file a revised return within the time limit
   3. 3If processed and the error is in CPC's computation, file a rectification request
   4. 4Keep both acknowledgements with the intimation

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.