Filing an Income Tax Return (ITR) on time is crucial, but mistakes can happen even to the best of us — incorrect income details, missed deductions, wrong bank account, or incorrect selection of ITR form.
The good news? The Income Tax Act offers multiple tools to help you rectify these errors legally:
✅ Revised Return (Section 139(5))
✅ Rectification Request (Section 154)
✅ Updated Return (Section 139(8A))
This blog is your complete guide, with steps, conditions, use cases, and pro tips.
Step 1: Understand the Nature of Mistake
- Wrong income declared / missed interest / rent etc.
- Computational errors in processed return (143(1))
- Deduction claimed under the wrong section
- TDS mismatch or not considered in 143(1) intimation
- Bank account number is wrong (for refund)
- Form selection was incorrect (e.g. ITR-1 instead of ITR-2)
- Complete omission of business income
🟦Option 1: Revised Return [Section 139(5)]
A revised return is simply a corrected version of the original ITR, filed to rectify any unintentional mistake.
Time Limit:
- Up to 31st December of the relevant Assessment Year.
- For AY 2025–26 → Deadline is 31st December 2025.
Eligibility:
- Original return must have been filed under Section 139(1) or belated u/s 139(4).
- Any type of mistake can be corrected — income, deductions, TDS mismatch, wrong form selection.
How Many Times Can I Revise?
Unlimited revisions allowed within the time frame.
How to File a Revised Return:
- Log in to www.incometax.gov.in
Go to “e-File > Income Tax Return” - Select the same ITR Form as original
- Choose “Revised Return under Section 139(5)”
- Enter Original Acknowledgement Number and Date
- Make corrections and upload XML/JSON
- e-Verify using OTP/DSC/EVC
🟦Option 2: Rectification Request [Section 154]
After your return is processed, if there’s a mismatch or error in the intimation under section 143(1), you can request rectification.
Time Limit:
Within 4 years from the end of the financial year in which order/intimation was passed.
Common Use Cases:
- TDS claimed but not considered in 143(1)
- Tax paid through Challan not reflected in CPC processing
- Refund issued less than expected
- Interest charged wrongly under 234A/B/C
Types of Rectification:
| Type | Use Case |
| Reprocess Return | Data mismatch or wrongly processed return |
| Rectification | Upload corrected XML (for income/deduction error) |
| Tax Credit | TDS/TCS mismatch or self-assessment tax mismatch |
How to File a Rectification Request:
- Log in to portal → Go to Services > Rectification
- Select Assessment Year
- Choose “Request Type”
- Select reason → Upload updated data or select available options
- Submit and track status under “View Filed Requests”
🟦Option 3: Updated Return [Section 139(8A)]
This is a last resort for taxpayers who missed reporting income or didn’t file the return at all. It allows voluntary disclosure with additional tax.
Time Limit:
- Within 24 months (2 years) from the end of the relevant Assessment Year.
| Filing Time of Updated Return | Additional Tax on Total Tax & Interest |
| Within 12 months (Year 1) | 25% Additional Tax |
| Between 12–24 months (Year 2) | 50% Additional Tax |
Updated Return Not Allowed When:
- You’re trying to reduce tax liability
- You want to claim a refund
- Return is being filed to carry forward losses
- In case of search/survey or assessment proceedings pending
How to File:
- Go to Income Tax Portal → File ITR
- Choose Updated Return (u/s 139(8A))
- Provide reason (e.g. omitted income)
- Compute tax liability including additional tax
- File return → e-Verify
Example:
If you forgot to declare ₹2,00,000 interest income and original return is already processed, and it’s now Feb 2026, you can use Updated Return (paying normal tax + interest + 25% additional tax).
Real-Life Examples
🔹 Case 1: Revised Return
Ravi filed ITR-1 and forgot to include ₹30,000 FD interest. He revised his return within the due date, added interest, and paid tax. No penalty.
🔹 Case 2: Rectification
Priya received 143(1) intimation with refund ₹5,000 short due to TDS mismatch. She submitted rectification with updated Form 26AS. Refund revised.
🔹 Case 3: Updated Return
Aman forgot to file ITR altogether. He later filed an Updated Return in May 2026 with ₹1 lakh income, paid 25% extra tax, and avoided penalty.
Comparison Table: All 3 Options at a Glance
| Criteria | Revised Return | Rectification Request | Updated Return |
| Section | 139(5) | 154 | 139(8A) |
| Deadline | 31st Dec AY | 4 years from intimation | 2 years from end of AY |
| Can reduce tax/refund? | ✅ Yes | ✅ Yes | ❌ No |
| Can be filed multiple times? | ✅ Yes | ✅ Yes | ❌ Only Once |
| Requires CPC processing? | ❌ No | ✅ Yes | ❌ No |
| Additional Tax? | ❌ No | ❌ No | ✅ 25% or 50% |
Key Takeaways
- Use Revised Return if you discover the error within the time limit.
- Use Rectification if CPC made error in processing.
- Use Updated Return as a final opportunity to avoid penal consequences.
- Always verify your return after making corrections to ensure its validity.
