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For AY 2026-27 a return can be revised up to 31 December 2026 if the original was filed. A revised return replaces the original, so it can include the missed income. It is still wise to answer the notice so the record shows your position.
ITR
Filing a revised return instead of replying
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 139(5) (now Sec 263(5)); Sec 143(1)(a) (now Sec 270(2))
Analysis
Revision under Sec 139(5) (now Sec 263(5)) is allowed for any omission or wrong statement, and CPC then processes the revised return. If you agree with the variance, a revised return with the extra income and tax paid is a tidy fix, and you can choose Agree in the notice too. Finance Act 2026 changes to the revision window and a fee for late revisions have been reported, so check the latest position before relying on dates after 31 December 2026. Revision cannot be used once the year is assessed.
Close
- Pay the extra tax and interest first through e-Pay Tax.
- File the revised return selecting Sec 139(5) and quote the original acknowledgement.
- E-verify within 30 days.
- Answer the notice too, choosing Agree where relevant.
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