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Income tax · a return already filed

A revised return corrects a filed return

A revised return under section 139(5) corrects a return that was already filed. It is not a second original return. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is a revised return under section 139(5). A belated return stays on the belated return page. An updated return stays on the updated return page. Do not send the income-tax password in chat. Call +91 94454 38387.

What it corrects

It corrects a return that was already filed under section 139(1) or section 139(4). If no return was filed, that is a belated return under section 139(4), on the belated return page. A revised return is not a second original return. If Form 16 and the AIS disagree, start with the mismatch check before the correction is filed.

It is generally open until the same outer date: 31 December of the assessment year, or completion of the assessment, whichever is earlier. Income earned in FY 2025-26 is assessed in AY 2026-27, so that December date is 31 December 2026 if the section still uses it. Confirm the date on the portal before you file.

When the window has closed

If that window has closed, an updated return under section 139(8A) may be the form that adds the income. That form is on the updated return page. It cannot reduce the tax already shown or claim a new refund. A defective return under section 139(9) is a different intimation. A revised return is not automatically the response that intimation asks for. That page is the 139(9) page.

Before the return is filed

  1. Send the acknowledgement of the return that was filed, and the paper that shows the correction.
  2. Confirm on the portal that this window is still open.
  3. You approve the draft. The filing stays on the income-tax filing page.
  4. You complete e-verification yourself. That step is on the e-verification page.

After the return is filed, e-verify within 30 days. The return is quoted before it is filed. That quote is on the belated page. The first discussion is free. After processing, read any 143(1) intimation against the return that was filed.

Common questions

What does a revised return correct?

A revised return under section 139(5) corrects a return that was already filed under section 139(1) or section 139(4). It is not a second original return.

How long is it open?

It is generally open until 31 December of the assessment year, or until the assessment is completed, whichever is earlier. Confirm that date on the portal.

Does the desk file it without me?

No. You approve the draft. You complete e-verification yourself. Do not send the income-tax password.

Related pages

Belated returnWhen no return was filed Updated returnAdds missed income Form 16 and AISWhen the figures differ E-verificationThe 30-day step

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