Revised ITR Filing (Section 139(5)): Deadline, Fee and How to Correct a Filed Return
A revised ITR is a replacement return you file under Section 139(5) to correct an omission or
wrong statement in a return you have already filed. For AY 2026-27 (income of FY 2025-26), the
Income Tax Department's own FAQ says a revised return can be filed before
31 March 2027, or before assessment is completed, whichever is earlier. Filing
after 31 December 2026 attracts a new fee under Section 234I. Today is 5 October 2026, so you
are inside the no-fee window, which closes in about twelve weeks.
Governing Section
Section 139(5)
AY 2026-27 Deadline
31 March 2027
No-Fee Window
Up to 31 December 2026
Key Takeaways
A revised return replaces your original return. It is not an add-on.
For AY 2026-27, you can revise up to 31 March 2027. Revisions after 31 December
2026 carry the Section 234I fee, reported at up to ₹5,000.
You can revise a belated return too, as long as you are inside the revision
window.
A revised return does not shield you from interest or from penalty on
under-reported income. It does let you correct the record before the department
does.
If the department has sent a defective return notice, you respond to that notice.
You do not file a revised return for it.
What a revised return does
A revised return substitutes for the return you filed before. The department treats the
corrected version as your return of income, and processing follows it. You can file more than
one revision, provided each is inside the allowed window. You file it on the same e-filing
portal and in the ITR form that fits your income, and you quote the acknowledgement number and
date of the return you are replacing.
It cannot do everything. It will not cure a return you never filed, and it will not rescue you
after the window closes. For those, see the comparison table below.
When to file a revised ITR
| Situation |
Revise? |
Notes |
|
You missed a deduction such as 80C, 80D or home loan interest
|
Yes |
Attach proof in your records. Deductions apply only under the old regime
|
|
AIS or TIS shows income you left out (interest, dividends, share sales)
|
Yes |
Add the income and pay the extra tax and interest |
|
Wrong bank account or IFSC, so a refund cannot be credited
|
Yes |
A refund re-issue request on the portal is another route
|
| TDS or TCS claimed does not match Form 26AS |
Yes |
If the deductor filed wrongly, ask them to correct through TDS Correction first
|
| Wrong ITR form chosen |
Yes |
File the correct form as the revised return |
| Computation or schedule errors |
Yes |
Recompute and resubmit |
|
You received a defective return notice (Section 139(9))
|
No |
Reply to the notice on the portal within the stated period
|
| You never filed on time |
Not applicable |
File a Belated ITR instead |
| The revision window has closed |
No |
An updated return (ITR-U) may still be open, with additional tax
|
One caution
on the tax regime. Whether you can switch between the old and new regime in a revised return
depends on how and when you made the original choice. Get advice before you rely on a switch,
particularly if the original return was filed late or you have business income.
Revised ITR due date for AY 2026-27
| Item |
Date |
| Revised return, no additional fee |
Up to 31 December 2026 |
| Revised return with Section 234I fee |
1 January to 31 March 2027 |
| After 31 March 2027 |
The regular revision window is closed |
| Belated return (Section 139(4)) |
31 December 2026 |
| Updated return (ITR-U, Section 139(8A)) |
31 March 2031, with additional tax |
The extension to 31 March comes from the Finance Act, 2026. Earlier law cut off revisions on 31
December, and many websites, including older versions of our own page, still say so. The Income
Tax Department's e-filing FAQ for AY 2026-27 states 31 March 2027, and returns for AY 2026-27
continue to be governed by the Income-tax Act, 1961 even though the Income-tax Act, 2025 took
effect on 1 April 2026. You can read it on the e-filing portal's help pages.
The Section 234I fee
If you file a revised return after 31 December 2026 and before 31 March 2027, a fee under
Section 234I applies. Published guides report ₹5,000, with a lower ₹1,000 figure for small
incomes, so confirm the exact amount for your income on the portal. Filing by 31 December
avoids it. If you already know your return needs a change, do it in the next twelve weeks.
Does a revised return avoid penalty?
Not automatically, and this is where older web copy overstates things. Filing a revised
return:
Does put the correct figures on record before the department
raises the point.
Does not cancel interest. Extra tax from omitted income attracts
interest under Sections 234B and 234C, and the revised return will compute
it.
Does not guarantee protection from a penalty under Section 270A
(50% for under-reported income, 200% for misreported income). The assessing officer
decides that in proceedings of his own.
In our view, correcting a genuine mistake yourself, before any notice, is the safer course than
waiting. It is not a licence to under-report. Pay the extra tax and interest with the revised
return.
Documents you need
Acknowledgement number and filing date of the original return, and the original
ITR-V or computation
Proofs for new deductions, such as premium receipts, 80C investment statements, a
home loan interest certificate or donation receipts
Updated Annual Information Statement (AIS), Taxpayer Information Summary (TIS) and
Form 26AS
Capital gains statements, if gains were left out or wrongly reported
Bank account details that are pre-validated on the portal, for refund credit
How to file a revised return on the income tax portal
1
Log in
Log in to the Income Tax e-filing portal with your PAN and password.
2
Open the filing page
Go to e-File, then Income Tax Returns, then File Income Tax Return.
3
Select year and mode
Choose Assessment Year 2026-27 and Online mode, and select your status.
4
Pick the ITR form
Pick the ITR form that fits your income.
5
Choose Revised Return
Under the filing type, choose Revised Return under Section 139(5) and enter the
acknowledgement number and date of the return you are replacing.
6
Correct the figures
Review the pre-filled data, correct the figures and add the omitted deduction or
income.
7
Compute and pay tax
Compute the tax. If more tax is due, pay it through e-Pay Tax before you submit. If a
refund is due, confirm the bank account.
8
Submit and e-verify
Submit the return and e-verify within 30 days, using Aadhaar OTP, net banking or
another method the portal offers.
Menu names on the
portal shift between updates, so follow the names as they appear.
What LegalDev does for you
Our process on this service runs as follows:
1
We review your original return and identify the exact discrepancies or missed claims.
2
We recompute your income, deductions and tax or refund.
3
We prepare the revised return, referencing your original acknowledgement number.
4
We file it on the portal and walk you through e-verification.
For salaried individuals, see our
Individual ITR
service, and for business and professional income,
Business ITR. The
full overview of forms and due dates sits on
ITR Filing.
Revised ITR fees at LegalDev
| Service |
Professional fee |
Scope |
| Revised salaried return (ITR-1) |
₹799 |
Add missed 80C or 80D claims, or fix bank details |
|
Revised capital gains or multi-source return (ITR-2)
|
₹1,499 |
Correct gains and AIS mismatches |
|
Revised business or professional return (ITR-3 or ITR-4)
|
₹2,199 |
Profit and loss recalculation and balance sheet correction
|
These are our
professional fees. Any tax, interest and the Section 234I fee, where it applies, are separate
government charges.
Revised vs belated vs updated return
| Point |
Revised return |
Belated return |
Updated return (ITR-U) |
| Law |
Section 139(5) |
Section 139(4) |
Section 139(8A) |
| When |
After you have filed, to correct |
When you missed the original due date |
After both windows, up to 48 months from the end of AY |
| AY 2026-27 deadline |
31 March 2027 |
31 December 2026 |
31 March 2031 |
| Extra cost |
Section 234I fee after 31 December |
Section 234F late fee |
Additional tax on top |
| Can it reduce tax or claim a refund? |
Yes |
Yes, subject to rules |
Generally only to increase income |
Frequently asked questions
A return filed under Section 139(5) that replaces your earlier return to correct an
omission or wrong statement.
31 March 2027, or before assessment is completed, whichever is earlier.
Not up to 31 December 2026. After that, a Section 234I fee applies.
As often as you need, provided each revision is inside the window.
Yes, within the revision window.
The revised return replaces it, and the department processes the revised version.
Yes, if it is allowed for your regime and you hold the proof.
Yes. You can also request a refund re-issue on the portal.
Yes. The revised return counts only after verification, within 30 days.
Yes, on the extra tax under the usual interest provisions.
Not automatically. It puts the right figures on record before the department does,
which helps, but penalty depends on the officer's findings.
You may be able to file an updated return under Section 139(8A), with additional
tax.