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Rectification or revised return: which one to file

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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.

Provisions

Sec 139(5) (now Sec 263(5)); Sec 154 (now Sec 287)

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.

Close

  1. Check 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. If not processed or the error is yours, file a revised return within the time limit
  3. If processed and the error is in CPC's computation, file a rectification request
  4. Keep both acknowledgements with the intimation

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Connect nowPay and start: Rectification, Sec 154 (now 287), ₹2,499

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