Section 139(5): Revised Return

author portrait

Jayni Bhavsar

Income Tax
Income Tax Filing
Last updated on November 10th, 2023

Taxpayers must submit their income tax returns within the designated time limit. Sometimes, to meet this deadline, they may file a return with incorrect details or forget to include certain data. Consequently, they need to revise their returns to make corrections. To simplify this process, the department has provided the option of filing a revised tax return under section 139(5) of the Income Tax Act. This allows taxpayers to rectify inaccuracies or add any missing information by submitting a revised return.

Revised return under section 139(5)

Section 139(5) of the Income Tax Act allows the taxpayer to revise their original return if after filing the return they find any error or if they have failed to report any income or expenses. Further, if the department has issued any notice then the taxpayer has the option to submit the revised return in response to the notice. However, there are certain points that the taxpayer should keep in mind while revising the return:

When a Revised Return can be filed?

Revising on your own

  1. To rectify errors or mistakes made in the original Income Tax Return.
  2. To disclose income or information not reported in the original Income Tax Return.

For instance:

Revising in response to a notice

  1. If the taxpayer agrees to a mismatch in the notice for the proposed adjustment under Sec 143(1)(a)
  2. When the assessee pays outstanding demand as per Sec 143(1) and then revises the ITR.
  3. When a Defective return notice is issued u/s 139(9).

For instance

Note: A revised return can be filed any number of times for a particular financial year provided that it is filed within the specified due date.

Time limit to file Revised Return

As per section 139(5) of the Income Tax Act, the income tax return can be revised at any time 3 months before the end of the assessment year or before the completion of the assessment process whichever is earlier.

For example, If Priya has filed her income tax return on 7th July 2023 for FY 2022-23. However, after filing the return she realized that few incomes and deductions are missed to be reported in return. Hence, she have the option to revise her ITR u/s 139(5) on or before 31st December 2023, by making all relevant corrections in return.

Further, if she had filed a return on 6th August 2023, in such case also she will be able to revise the belated return on or before the due date i.e. 31st December 2023.

Steps to file Return u/s 139(5)?

The taxpayer can revise their return by following these steps:

  1. Log in to the e-filing portal

    Log in to the e-filing portal and navigate to e-file> Income Tax Return> File Income Tax Return.
    file income tax return

    Or, click on the file revised return option from the dashboard.
    revised return

  2. Select the relevant details

    Select the Assessment year, Mode of filing, Filing type (revised return), audit option, and ITR type accordingly.
    return type

  3. Attach JSON

    Attach the JSON file to upload the return and then proceed for verification
    attach json to file return

  4. E-verify return

    To submit the return it is mandatory to do e-verification within 30 days of submitting the same.

  5. Submit the return

    Once the e-verification is done, the success message will be displayed along with the transaction ID.

Need help and guidance in Filing Revised Return?
Get assistance from tax experts for individuals having salary, Rental income from one house property & income from other sources.
[Rated 4.8 stars by customers like you]
Need help and guidance in Filing Revised Return?
Get assistance from tax experts for individuals having salary, Rental income from one house property & income from other sources.
[Rated 4.8 stars by customers like you]


Can I revise the belated return?

Yes. You can revise the return even if it is the belated return filed u/s 139(4).

How many times can a revised return be filed?

The department has not provided any restriction for several times the return can be revised. Hence the taxpayer can revise their ITR any number of times before completion of the time limit provided under section 139(5).

Can I file a Revised Return after the original ITR is processed?

Yes, you can file a revised ITR before the due date, even when your original ITR is processed and a tax refund is issued (in case you were eligible for a tax refund).

Are there any penalties for revising the ITR?

No, the penalties or any other charges are not levied while revising the return.

Got Questions? Ask Away!

  1. Hey @TeamQuicko

    What is the time limit in which I need to respond to the notice under section 139(9)?

  2. How can I respond to the notice received online?

  3. How much time it will take to process the refund once response to notice u/s 139(9) is filed?

  4. Hey @HarshitShah

    It is very common to receive a notice from the Income Tax Department. The notice sent to you might be a routine inquiry or a request for clarification. There is no need to worry when you get a notice from the Income Tax Department. You will have 15 days time in which you will need to respond to the notice/file revised ITR.

    Hope this helps!

  5. Hey @SonalYadav

    You can login to your account on the Income Tax e-filing website by entering your credentials i.e. User ID (PAN), password, and captcha code.

    Next, you need to click on the ‘e-file’ tab and select ‘Response to outstanding Tax Demand’ option.

    Hope this helps!

  6. Hey @ViraajAhuja47

    In case of any defects in the Income Tax Return, Assessing Office can issue notice u/s 139(9). If you have filed a return within 15 days of issue of notice, then it will generally take 60 days to process the return once it is sent for processing.

    Hope this helps! :slight_smile:

  7. Hey @HarishMehta

    It is mentioned in the notice that in case one does not respond in the stipulated time, the return will be processed by restricting the credit for the TDS proportionately.

    To give an example: There are 2 incomes mentioned in Form 26AS as below:

    Salary from A - 100000 & TDS deducted - 10000
    Salary from B - 200000 & TDS deducted - 20000

    In case you have not reported either of the above income in ITR then you may receive a notice for the mismatch.

    Thus, in the above example if you don’t respond in the time, then ITD will add the income of both of the above but will not give the credit of TDS not mentioned in ITR and process the return.

    Hence, it is always advisable to respond to the Income Tax Notice in the given time period.

    Hope this helps!

  8. Hi @Shweta_Saini ,

    Notice u/s 144(1) is issued in the following cases:

    -When ITR is not filed within due date by a taxpayer
    -When a taxpayer fails to provide a response to an inquiry of AO (Assessing Officer) for filed ITR,
    -When a taxpayer fails to provide a response to assessment notice for filing ITR.

    Here, AO can assess the total income or loss of a taxpayer based on the information gathered by them. AO usually gives the taxpayer an opportunity to present their case and provide necessary documents. Hence response to 144(1) can be given after looking at the cause of the notice and with supporting documents.

  9. Attention XXXXX4061X, Your PAN has been flagged for not filing of ITR for A.Y-2020-21. Please file your ITR or submit online response under e-Campaign tab on Compliance Portal (CP). Access CP by logging into e-filing portal (My Account) - ITD

    Please help i want to avoid any problems

  10. Hey @SreeSSXP

    Since you had high value transactions and ITR has not been filed for AY 2020-21, ITD has flagged your PAN. Thus, you have to file ITR before March 31, 2021 and respond to the transactions on IT Portal.

    You can reach out to us on or alternatively get in touch with us at +91-7575831310 so someone from our team can get in touch with you for process, pricing and discounts?

Continue the conversation on TaxQ&A

57 more replies


Avatar for TeamQuicko Avatar for Private Avatar for Shrutika_Shah Avatar for Bharti_Vasvani Avatar for HIREiN Avatar for Muskan_Balar Avatar for Query2023 Avatar for Nireka Avatar for emmy Avatar for Yash_Kaviya Avatar for Yesha Avatar for Chisel_vidz Avatar for ashishb Avatar for Anar_Desai Avatar for SonalYadav Avatar for Sakshi_Shah1 Avatar for Dia_malhotra Avatar for Maharshi_Shah Avatar for pushpasooraj Avatar for SumKum Avatar for Mayank_Bajaj Avatar for vejavyl423 Avatar for HarishMehta Avatar for Laxmi_Navlani