ITR filing 2025: Used the wrong form? Revise your return to rectify the error

Revise your returns before December 31 if you notice omissions, errors

The process of filing your income tax return (ITR) is tedious, with the cumbersome paperwork and wieldy calculations making the annual ritual a task that many taxpayers dread.

The exercise is especially prone to errors if you decide to postpone it until the last minute. While the government has extended the due date for filing ITR for the financial year 2024-25 (assessment year 2025-26) to September 15, waiting until then could result in hurried ITR filing and, thus, mistakes that could have been otherwise avoided.

Revise returns to rectify errors

These mistakes could be as grave as concealing some sources of income to minor ones like typographical errors while entering bank account details. However, if you notice the error in time, you can revise the return before December 31, the due date for filing belated returns.

Here are some common errors that can trigger the need to revise the original return:

- Faulty selection of ITR form

- Errors in personal information

- Wrong bank account details

- Missing out on declaring all incomes

- Paying excess tax by not claiming deductions you were entitled to

If you spot errors, especially if you have missed reporting any income—for example, foreign bank or pension account, ESOPs from multinational companies, etc—you must file a revised return to avoid income tax notices. Not declaring foreign income or assets will invite penalties under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, though non-disclosure of movable foreign assets worth less than Rs 20 lakh will not attract penalties after an amendment in Budget 2024.

Also read: Income tax return filing: ITR forms for AY 2025–26 notified — check key changes

How to revise returns

To revise your return, you will have to log on to the official e-filing portal (incometax.gov.in). Go to 'E-file', click on 'File income tax return’, choose the relevant assessment year and click on 'Revised return under Section 139(5)'. While revising your return, ensure that you mention the acknowledgement number of the original return.

If you have filed your returns offline, in paper format—which super senior citizens or those aged 80 and above are allowed to do—the revision cannot be made online. They will have to use the paper mode to revise their returns.

As per rules, your return needs to be revised three months before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. So, for assessment year 2025-26, the due date for filing a revised return is December 31, 2025.

This is also the last date for filing belated returns—that is, those filed after July 31—for the assessment year. You can revise belated returns, too. There is no bar in the number of times you can revise your returns. And you do not have to pay any additional charges or penalties for revising returns. Also, you can revise returns even after the tax refund due to you is processed.

Like the original return, ensure that you verify the revised returns, too, within 30 days of having submitted them online.

Also read: Filing ITR? Four key points salaried taxpayers should keep in mind

How to file updated return

Now, it is possible that some taxpayers may still miss revising their return even by December 31. They will still have the option of updating their ITR. You can make use of this window if you have skipped filing returns, have furnished wrong information, missed declaring any income and so on.

Finance Act 2025-26 extended the limit for filing updated returns from 24 months to 48 months from the end of the relevant assessment year. Taxpayers who wish to correct their mistakes or omissions made in their original or belated returns can make use of this facility voluntarily. They have to furnish the details in Form ITR-U for the purpose.

Introduced in Budget 2023, this option was enabled under Section 139(8A) of the Income Tax Act. This section allows taxpayers to file updated returns, irrespective of whether or not such a person has already filed the original, belated or revised return for the relevant assessment year.

The condition here is that you should have tax liability—that is, if you owe the income tax department some dues. For example, you can file updated returns to declare additional income and pay the tax applicable but not to claim a loss or to increase a refund.

Unlike in the case of revised returns, you will have to shell out penalties on the tax payable while filing updated returns.