Tax planning
Belated and revised return, Sec 263(4) and 263(5) (old 139(4) and 139(5))
What this means, checked by a CA
Missed the ITR deadline or made a mistake in the return you filed? We file the late return with the right fee, or revise your return to fix the error, before the window shuts. After these dates only an updated return with extra tax is possible.
₹1,499
As needed, + 18% GST
- Delivered in 1 to 2 working days after documents
- Due: AY 2026-27: belated return by 31 December 2026; revised return by 31 March 2027 (fee after 31 December 2026), in both cases only before assessment is completed.
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Original return acknowledgement and dateOptional
Needed to revise
What was omitted or wrong
Defines the revision
AIS, TIS and Form 168 (old Form 26AS)
Reconcile before refiling
Form 130 (old Form 16) and income documents
Full return is refiled
Tax, interest and fee challans
Paid before submission
Any notice or intimation receivedOptional
Assessment completion closes window
Validated bank account
Refund credit
DiscussionWhat we discuss · 6 items
Was any return filed for this year, and on what date?
Belated vs revised route
What exactly went wrong: missed income, wrong deduction, wrong form, wrong regime?
Some fixes need rectification or ITR-U instead
Has the return already been processed under Sec 270(1) (old Sec 143(1)) or any notice issued?
Completed assessment ends the revision window
Total income above or below ₹5 lakh?
Decides ₹1,000 or ₹5,000 fee
Any business or capital losses to carry forward?
Lost in a belated return
Business income and wanted old regime?
Not available after due date
FormsForms we file · 5 items
Decide route: belated Sec 263(4) (old Sec 139(4)), revised Sec 263(5) (old Sec 139(5)), rectification, or updated return
Where: Internal. Due: Before filing
Compute tax, Sec 423, 424, 425 (old Sec 234A, 234B, 234C) interest and the fee
Sec 428 (old Sec 234F) ₹1,000 or ₹5,000 for belated; Sec 234-I ₹1,000 or ₹5,000 for revision after 31 December 2026; 1% a month interest on unpaid tax
Where: Internal. Due: Before filing
Pay tax, interest and fee through e-Pay Tax
Where: https://www.incometax.gov.in. Due: Before submitting
File the return choosing filing section 263(4) or 263(5) (old Sec 139(4) or 139(5)); for revision enter original acknowledgement number and date
Where: https://www.incometax.gov.in. Due: Belated by 31 December 2026; revised by 31 March 2027
E-verify the return
Where: https://www.incometax.gov.in. Due: Within 30 days of upload
DeliverablesWhat you get · 3 items
Acknowledgement of belated or revised return
When: Same day
Fresh Sec 270(1) (old 143(1)) intimation
When: Weeks after verification
Note on lost carry forward or regime, if any
When: With the filing
Questions people ask
Can I revise a belated return?
Yes. A belated return can be revised until 31 March 2027 for AY 2026-27.
What is the fee for a revised return?
Nothing up to 31 December 2026. From 1 January to 31 March 2027, ₹1,000 if total income is up to ₹5 lakh, else ₹5,000.
What does a belated return cost?
Sec 234F fee of ₹1,000 or ₹5,000 plus 1% a month interest on unpaid tax.
What if I miss 31 March 2027 too?
Only an updated return (ITR-U) with additional tax is possible after that.
Does the new Income-tax Act 2025 change this for AY 2026-27?
No. AY 2026-27 is under the 1961 Act; from tax year 2026-27 Sec 263(4) and 263(5) apply.
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