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An updated return cannot be filed for a year where assessment is pending. A revised return may still be possible within the time, but a scrutiny case is better handled by disclosing in the replies.
ITR
Filing a revised or updated return after a scrutiny notice
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025); Sec 139(5), Income-tax Act 1961 (now Sec 263(5), Income-tax Act 2025); Sec 143(2), Income-tax Act 1961 (now Sec 270(8), Income-tax Act 2025)
Analysis
If you realise you missed income, it is better to disclose it in your scrutiny reply with tax computation and pay the tax, than to hide it. A voluntary disclosure during scrutiny often helps in the penalty stage. A revised return filed in the window can show bona fides, but the officer will still assess. Get advice before doing either.
Close
- Identify the missed income.
- Disclose it in the scrutiny reply with computation.
- Pay the tax with interest if advised.
- Keep proof of voluntary disclosure.
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