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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.
ITR
Revising after the return has been processed
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Provisions
Sec 139(5), Income-tax Act 1961 (now Sec 263(5), Income-tax Act 2025); Sec 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025)
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.
Close
- 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
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