ITR
Revising after the return has been processed
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Facts
In practice the portal usually allows revision after Sec 143(1) (now Sec 270(1)) processing, within the time limit, because an intimation is not an assessment. Revision is not allowed once a scrutiny or best judgment assessment is completed.
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
- Sec 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025)Return is processed and an intimation shows tax, interest, refund or demand
Analysis
Where the error came from processing, such as a missed TDS credit, rectification under Sec 154 (now Sec 287) may be better. Where the error is yours, such as missed income, revise. Example: an AY 2026-27 return processed in September 2026 with a ₹6,000 demand because you missed bank interest; revise to include it and pay the tax. Some practitioners warn that processing can be treated as completion, so file early.
Conclusion
- Decide if the error is yours or the department's
- For your error, revise within the time
- For a processing error, file rectification
- Respond to any demand in the intimation
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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