How to File a Revised Income Tax Return: Deadline, Steps and Fees (AY 2026-27)

• You left out income: interest, capital gains, freelance receipts, rent.
• You claimed a deduction wrongly, or forgot one you were entitled to.
• You missed TDS or advance tax in the tax-paid schedule.
• You used the wrong ITR form or the wrong regime where switching is allowed.
• Your bank details or other particulars were wrong.

A revised return replaces the original completely. Fill in every figure again, not just the one you're correcting.

Budget 2026 extended the revision window from 31 December to 31 March of the assessment year, with the fee for the extra three months. In every case, the revision must be filed before the assessment is completed, if that happens earlier. You can revise more than once within the window, and a belated return can be revised too.

1. Note the acknowledgement number and date of filing of your original return. You'll find them under e-File → Income Tax Returns → View Filed Returns.
2. Go to e-File → Income Tax Returns → File Income Tax Return and choose the same assessment year.
3. Select filing type "Revised Return – 139(5)" and enter the original acknowledgement number and date.
4. Choose the right ITR form. Pre-filled data is loaded again, so review every schedule.
5. Make the corrections, check the tax computation, and pay any extra tax plus interest through e-Pay Tax before submitting.
6. Submit and e-verify within 30 days. See our guide to e-verifying your ITR.

Rohan filed his return in July under the new regime, declaring salary of ₹14 lakh. In November his AIS shows ₹40,000 of FD interest he forgot. Before 31 December he files a revised return adding the interest. His taxable income rises from ₹13.25 lakh to ₹13.65 lakh, so his extra tax is 15% of ₹40,000, which is ₹6,000, plus 4% cess = ₹6,240, and a little interest. Revising now avoids a mismatch notice, and costs nothing beyond the tax he always owed.

• Salaried and other non-business taxpayers choose a regime in the return filed by the due date. A revised return can keep the regime chosen in that on-time return.
• If the original was a belated return, the new regime applies, and you can't move to the old regime by revising.
• People with business income choose through a separate form by the due date, and can return to the new regime only once.

If you're unsure which regime gives the lower tax, compare them with our income tax calculator before revising.

An updated return can only increase your tax. It can't be used to claim a bigger refund or a new loss.

• Filing a fresh "original" return instead of choosing "Revised". The second return will be treated as invalid or defective.
• Entering the wrong original acknowledgement number.
• Forgetting to pay the extra tax first. The revised return then shows a demand.
• Not e-verifying the revised return, which leaves the original as the valid one.

Prefer to have it checked? TaxQue's income tax return filing team reviews your original against your AIS and Form 26AS, then files and verifies the revision. Our ITR documents checklist lists what to keep handy.