Find
If the AY 2026-27 revision window is open, revising under Sec 139(5) (now Sec 263(5)) is cheaper than ITR-U because there is no additional tax, only interest and, after 31 December, the Sec 234-I fee.
ITR
Revising to report income flagged in AIS
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Provisions
Sec 139(5), Income-tax Act 1961 (now Sec 263(5), Income-tax Act 2025); Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025); Sec 234-I, Income-tax Act 1961
Analysis
Example: AIS shows ₹75,000 of dividends you left out. Revise in November 2026 and pay tax with interest, with no fee. ITR-U for the same would add 25% of tax and interest. For older years whose revision window has closed, ITR-U is the route. Respond to the e-campaign on AIS once the revised return is filed.
Close
- Check the AIS items flagged
- Confirm whether the revision window is open
- Revise and pay tax and interest
- Respond to the AIS e-campaign with the revised return details
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