Step-by-Step Guide to Revised Income Tax Return AY 2025-26

If you made a mistake while filing ITR for AY 2025-26 (FY 2024-25), now, there is an option to revise the return. The revised return will take the place of the original return and will be considered as furnished on the date of return that was filed previously. A revised income tax return can be updated before the expiry of the assessment year or at the end of the year, whichever comes earlier.

Process To Furnish Updated ITR

The process is similar to the original return filing. Go to the Income Tax Department’s e-filing website and use the secure credentials to log in to your account. In Part A of General Information, it is important for the taxpayer to select Revised Return under Section 139(5) mentioned in the drop-down section and further mention the details of the original return to be identified, including ‘Date of filing of Original Return’ and Order Acknowledgement Number.

As mentioned by an expert regarding the frequency of revising an ITR form, “Assessees can revise a return every time they discover any omission or wrong statement within the time limit prescribed for filing a revised return. However, one should take utmost care while filing a revised return to avoid complications in future and should not misuse the facility.”

Read Also: Free Download Gen IT Software for Fastest ITR Filing

Important Points to Consider While Filing Revised Income Tax Return

• For the FY 2024-25, file the revised return form is on 31st December 2025
• Furnish revised return only in case of wrong and omission statements. The revised return with not disclosed income in the original form can be scrutinised by the assessing officer.
• Mandatorily verify the submitted revised return form
• The original return is replaced by the revised return in the prescribed bracket
• It is important to consider the due date for furnishing the acknowledgement number of the previously furnished original return form.