Spotted an error, missed income, or a wrong deduction in your original return? File a Revised Income Tax Return under Section 139(5) for A.Y. 2026-27 with expert CA assistance and avoid notices from the Income Tax Department.

A Revised Income Tax Return is a corrected version of a return you have already filed for Assessment Year 2026-27 (Financial Year 2025-26). It is filed under Section 139(5) of the Income Tax Act when a taxpayer discovers an omission or a wrong statement in the original or belated return — such as unreported income, an incorrect deduction, wrong bank details, or the wrong ITR form.
A revised return completely replaces the original return once it is submitted and e-verified. There is no restriction on the number of times a return can be revised within the permitted window, as long as each revision is filed and verified before the deadline or before the assessment is completed, whichever happens first.
The last date to file a Revised Return under Section 139(5) for A.Y. 2026-27 is 31st March 2027, or before the completion of assessment, whichever is earlier. This is an extension from the earlier 31st December cut-off. Revisions filed after 31st December 2026 may attract an additional fee, so it is best to correct errors as early as possible.
| Return Type | Applicable Section | Last Date for A.Y. 2026-27 |
|---|---|---|
| Belated Return | Section 139(4) | 31 December 2026 |
| Revised Return | Section 139(5) | 31 March 2027 |
| Updated Return (ITR-U) | Section 139(8A) | 31 March 2031 |
Deadlines are based on current Income Tax Department guidance and Budget 2026 announcements and are subject to change by CBDT notification. Please verify the latest date on the official e-filing portal or confirm with our tax team before filing.
Keep the following ready so the correction can be filed accurately in one attempt.
Our CA-assisted process helps you file an accurate revised return without a second rejection or notice.
Send your original ITR acknowledgement number, filing date, and the correction needed to our tax team over WhatsApp.
Our expert cross-checks your Form 26AS and AIS against the original return to identify every discrepancy that needs correction.
The corrected return is prepared under Section 139(5), selecting A.Y. 2026-27 and the applicable ITR form.
The revised return is submitted on the official e-filing portal with reference to the original acknowledgement number and filing date.
The revised return is e-verified using Aadhaar OTP, net banking, or EVC within 30 days, without which it is treated as not filed.
You receive the revised ITR-V acknowledgement by email, confirming that the corrected return has replaced your original filing.
Not sure which filing applies to you? Here is a quick comparison for A.Y. 2026-27.
| Basis | Belated Return | Revised Return | Updated Return (ITR-U) |
|---|---|---|---|
| Section | 139(4) | 139(5) | 139(8A) |
| Purpose | File a return you missed filing on time | Correct an error in a return already filed | Report additional income after the revision window closes |
| Deadline for A.Y. 2026-27 | 31 December 2026 | 31 March 2027 | 31 March 2031 |
| Can reduce tax liability? | N/A | Yes, if the correction supports it | No — only additional tax can be paid |
If your correction relates to an older financial year and not just A.Y. 2026-27, our back-year filing specialists can help you file pending returns for the last 5 years.
Explore other filings that may be relevant to your tax and business compliance.
The last date to file a revised return under Section 139(5) for A.Y. 2026-27 is 31st March 2027, or before the completion of assessment, whichever is earlier.
Yes, a return can be revised multiple times within the permitted window, as long as each revised return is filed and e-verified before the deadline or before assessment is completed.
There is generally no penalty for filing within the revision window, but a fee may apply if the revised return is filed after 31st December of the assessment year. Please confirm the current applicable fee with our tax team or on the e-filing portal.
Yes, processing of the original return does not stop you from filing a revised return, as long as the assessment has not been completed and the deadline has not passed.
A Revised Return under Section 139(5) can correct errors and even reduce tax liability, while an Updated Return under Section 139(8A) is filed after the revision window closes and can only be used to report additional income, not to reduce tax already paid.
Yes, you must provide the acknowledgement number and filing date of the original or belated return while filing the revised return.
A revised return that is not e-verified within the prescribed time is treated as not filed, and the original return remains on record with its errors uncorrected.
Yes, if the correction relates to an eligible deduction or excess tax paid that was missed in the original return, the revised return can result in a higher refund.
Yes, pending returns for earlier financial years can be filed separately through our back-year Income Tax Return Filing service, which covers filings for up to the last 5 years.
Message our tax team on WhatsApp at +91 98182 09246 with your original ITR acknowledgement number and the correction needed, and our CA will guide you through the entire filing process.
Don't wait for a notice from the Income Tax Department. Correct it now with expert CA-assisted Revised ITR filing, trusted by 50,000+ taxpayers across India.
SetupFiling.in is a private tax and business services platform and is not affiliated with the Income Tax Department. Deadlines mentioned are based on current guidance and may be revised by CBDT notification — please verify before filing.