How to File a Revised ITR: Complete Step-by-Step Guide for 2026

You filed your Income Tax Return (ITR) and then realised you made a mistake. Perhaps you missed reporting some income, claimed an incorrect deduction, entered the wrong bank account details, or selected the wrong ITR form. The good news is that you can correct these errors by filing a revised return.

This guide explains how to file a revised ITR in 2026, covering the rules, deadlines, step-by-step process for both online and offline modes, applicable fees, and common mistakes to avoid.

What is a Revised ITR?

A revised return is a correction tool provided under the Income Tax Act. When you discover any omission or wrong statement in your original ITR, you can file a revised return to correct it.

Legal Basis

• For AY 2026-27 (FY 2025-26): Governed by Section 139 5) of the Income Tax Act, 1961
• For future years (TY 2026-27 onwards): Governed by Section 263 5) of the Income Tax Act, 2025

The e-filing portal supports both regimes simultaneously during the transition period.

Who Can File a Revised Return?

A revised return can be filed if:

1. You have already filed an original return for that assessment year
2. You discover any omission, wrong statement, or incorrect information in the original return
3. You file within the prescribed time limit

Important: A revised return cannot be filed if you have not filed an original return. If you missed the filing deadline entirely, you need to file a belated return under Section 139 4), not a revised return.

When Can You File a Revised ITR?

Deadline for AY 2026-27

As per the Union Budget 2026 amendments, the deadline for filing a revised return has been extended to March 31, 2027.

Applicable to:

Verify current deadlines on incometaxindia.gov.in.

If You Miss the Revised Return Deadline

If you miss the March 31, 2027 deadline, you may still have the option to file an updated return (ITR-U) within 48 months from the end of the relevant assessment year, subject to applicable provisions.

Fee for Filing a Revised Return

No Fee (Until December 31, 2026)

Filing a revised return on or before December 31, 2026 does not attract any additional fee.

Fee Under Section 234-I (From January 1, 2027)

From AY 2026-27, Section 234-I introduces an additional fee if a revised return is filed after December 31, 2026, but on or before March 31, 2027.

Verify current fee structure on incometaxindia.gov.in.

Example: If you file a revised return on February 15, 2027, and your total income is Rs. 8 lakh, you will need to pay a fee of Rs. 5,000 under Section 234-I.

Step-by-Step Process: How to File a Revised ITR

The Income Tax Department provides two modes for filing a revised return:

1. Online mode (Prepare and Submit Online) - for ITR 1 to ITR 4 and ITR 7
2. Offline mode (Upload XML) - for all ITRs

Mode 1: Online Mode (Prepare and Submit Online)

This mode is available for ITR 1, ITR 2, ITR 3, ITR 4, and ITR 7.

Step 1: Login to the e-Filing Portal

Go to the official Income Tax e-Filing portal at www.incometax.gov.in. Login using your user ID (PAN/Aadhaar), password, and captcha code.

Step 2: Navigate to File Income Tax Return

Click on the 'e-File' menu and select 'Income Tax Return'.

Step 3: Select Assessment Year and Form

On the Income Tax Return page:

• Select the appropriate Assessment Year (AY 2026-27 for FY 2025-26)
• Select the correct ITR form number (based on your income sources)
• Select the mode of filing as 'Online'

Step 4: Select Filing Type as Revised

In the online ITR form, under the 'Personal Information' tab, the 'Filing Section' will be prefilled as '139 5) Revised-return revised after filing original return'.

Step 5: Enter Original Return Details

The details of the 'Receipt number' and 'Date of filing' of the original return will be pre-filled.

Note: For paper-filed original returns, if the acknowledgement number is less than 15 digits, the system will prefill it after suffixing with zeros.

Source: Income Tax Department

Step 6: Fill Corrected Details

Fill or correct the relevant details in the online ITR form. Make sure all corrections are accurately entered.

Step 7: Submit the Revised ITR

After completing all corrections, submit the revised ITR.

Step 8: e-Verify the Return

e-Verify the return for faster processing and quicker refunds. Alternatively, you can send the ITR-V through normal or speed post to:

Centralized Processing Center, Income Tax Department, Bengaluru - 560500

Mode 2: Offline Mode (Upload XML)

This mode is available for all ITR forms.

Step 1: Login to the e-Filing Portal

Go to www.incometax.gov.in and login with your credentials.

Step 2: Download the Appropriate ITR Utility

Under 'Downloads' → 'Income Tax Returns', download the appropriate ITR utility for your form.

Step 3: Extract and Open the Utility

Extract the downloaded utility into a separate folder and open it from the extracted folder. Refer to the 'Readme/General instructions' document for prerequisites.

Step 4: Import the Original Return (Advisable)

It is advisable to import the already uploaded JSON of the return that requires revision. Such JSONs are available under:

• 'e-file' Menu → 'Income-tax return' → 'View Filed Returns'

All e-filed ITRs are listed. Click on the 'Download JSON' link to download the same.

Step 5: Select Filing Section as Revised

In the ITR utility, under the 'Personal Information' tab, choose 'Filing Section' as '139 5) Revised-return revised after filing original return'.

Step 6: Enter Original Return Details

Enter the 'Receipt Number' and 'Date of filing' of the original return.

Note: It is mandatory to enter a 15-digit Receipt Number. For paper-filed original returns with less than 15 digits, suffix the acknowledgement number with zeros.

Step 7: Fill Corrected Details

Fill or correct the relevant details in the utility.

Step 8: Generate and Upload XML

Generate the XML file and upload it on the e-Filing portal.

Step 9: e-Verify the Return

e-Verify the return or send the ITR-V to the CPC, Bengaluru.

What Mistakes Can You Correct Through a Revised ITR?

A revised return allows you to correct various errors, including:

Revised Return vs Belated Return vs Updated Return (ITR-U)

Understanding the difference between these three options is crucial:

Common Mistakes When Filing a Revised ITR

Step 1: Filing a revised return when you should file a belated return**

If you never filed an original return, you cannot file a revised return. You must file a belated return under Section 139 4).

Step 2: Forgetting to enter the 15-digit acknowledgement number**

The system requires a 15-digit acknowledgement number. If your original return was paper-filed and the number has fewer digits, suffix it with zeros.

Step 3: Not verifying the return after filing**

A revised return is not complete until it is verified. e-Verify the return or send the ITR-V to CPC, Bengaluru.

Step 4: Filing a revised return after the deadline**

The deadline for a revised return is March 31, 2027. After this, you may need to file an updated return (ITR-U), which may attract additional tax.

Step 5: Not keeping a copy of the original return**

You need the acknowledgement number and date of filing of the original return to file a revised return. Keep a copy of your original return and the acknowledgement.

Step 6: Filing the revised return in the wrong assessment year**

Ensure you select the correct assessment year (AY 2026-27 for FY 2025-26) when filing the revised return.

Step 7: Not paying the Section 234-I fee when applicable**

If you file a revised return after December 31, 2026, remember to pay the applicable fee under Section 234-I. The fee is Rs. 1,000 for income up to Rs. 5 lakh and Rs. 5,000 for income above Rs. 5 lakh.

Key Points to Remember

1. A revised return can be filed if you discover any mistake, omission, or incorrect statement in the original return

2. For AY 2026-27, the deadline is March 31, 2027

3. No fee is payable if you file on or before December 31, 2026

4. Fee under Section 234-I applies from January 1, 2027

5. You must enter the 15-digit acknowledgement number of the original return

6. e-Verify the revised return for faster processing

7. If the original return was filed on paper, suffix the acknowledgement number with zeros to make it 15 digits

Documents You Need to File a Revised ITR

Before filing a revised return, keep these ready:

• Acknowledgement number of the original return 15 digits)
• Date of filing of the original return
• PAN and login credentials for the e-Filing portal
• Corrected details of income, deductions, and other information
• Bank account details (for refund)
• Form 16, Form 26AS, and AIS for reference

Where Tax Garden Helps

Filing a revised ITR requires careful attention to detail. You need to identify the exact errors, prepare the corrected return, and ensure all documentation is in order.

Tax Garden's CAs help you:

• Identify errors in your original return
• Prepare the revised return with accurate corrections
• File the revised return through the e-Filing portal
• Ensure compliance with Section 139 5) and Section 234-I
• Claim refunds if additional tax was paid in the original return

How to File a Revised ITR: Frequently Asked Questions

What is a revised ITR?

A revised ITR is a return filed under Section 139 5) of the Income Tax Act, 1961 (or Section 263 5) of the Income Tax Act, 2025) to correct any omission or wrong statement in the original return.

What is the deadline to file a revised ITR for AY 2026-27?

The deadline to file a revised return for AY 2026-27 is March 31, 2027. Verify current deadlines on incometaxindia.gov.in.

Is there a fee for filing a revised ITR?

No fee is payable if you file on or before December 31, 2026. From January 1, 2027, a fee under Section 234-I applies: Rs. 1,000 if total income does not exceed Rs. 5 lakh, and Rs. 5,000 in all other cases. Verify current fee structure on incometaxindia.gov.in.

Can I file a revised return if I filed a belated return?

Yes. A revised return can be filed for a belated return as long as you file within the prescribed time limit (March 31, 2027 for AY 2026-27).

What is the difference between a revised return and a belated return?

A revised return is filed to correct errors in an already filed return. A belated return is filed when you missed the original filing deadline and have not filed any return for that year.

Can I file a revised return if I filed the wrong ITR form?

Yes. Filing the wrong ITR form is a common mistake that can be corrected by filing a revised return with the correct form.

Do I need to pay additional tax when filing a revised return?

If the revised return shows additional income, you will need to pay the additional tax along with interest under Sections 234A, 234B, and 234C, if applicable.

How do I get the acknowledgement number for my original return?

The acknowledgement number is generated after you successfully file and verify your original return. You can find it in the 'View Filed Returns' section on the e-Filing portal.

What happens if I miss the revised return deadline?

If you miss the March 31, 2027 deadline, you may still file an updated return (ITR-U) within 48 months from the end of the relevant assessment year, subject to applicable provisions.

Can I file multiple revised returns?

Yes. You can file more than one revised return for the same assessment year, as long as each is filed within the prescribed time limit.

What is the 15-digit acknowledgement number and why is it important?

The 15-digit acknowledgement number is generated by the Income Tax Department when you successfully file and verify your original return. It is mandatory to enter this number when filing a revised return. If your paper-filed return has fewer than 15 digits, you must suffix it with zeros.

Can I revise my return to claim a higher refund?

Yes. If you missed claiming a deduction or TDS credit in your original return, you can file a revised return to claim the higher refund. The refund will be processed after the revised return is verified.

Is there a limit on how many times I can file a revised return?

No. There is no statutory limit on the number of revised returns you can file for the same assessment year, as long as each is filed within the prescribed time limit.

What happens if I file a revised return after the Income Tax Department has issued a notice?

If a notice under Section 143 2) has already been issued for scrutiny, filing a revised return after that will not automatically stop the scrutiny. You should consult a CA for guidance.

Can I file a revised return for an assessment year after the deadline?

No. After the March 31, 2027 deadline, you cannot file a revised return. You may consider filing an updated return (ITR-U) within 48 months from the end of the relevant assessment year.

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Sources: Income Tax Act, 1961, Section 139 5); Income Tax Act, 2025, Section 263 5); Income Tax Department e-Filing portal (incometaxindia.gov.in); CBDT notifications on revised return deadlines and Section 234-I fees. Verify current deadlines, fee structures, and procedures on incometaxindia.gov.in before acting, as rules may be updated periodically. This article is general information on how to file a revised ITR and not a substitute for advice on your specific situation.