Revised ITR 2025: Step-by-Step Guide to Correct Errors in Income Tax Returns Before Deadline

By Siddhi Jain | Sep 5, 2025, 16:28 IST

Tax Filing Update: Mistakes in your Income Tax Return (ITR) are not uncommon. From entering the wrong income details to missing a deduction or even typing an incorrect bank account number, such errors can create future complications. Fortunately, the Income Tax Department allows taxpayers to fix these mistakes by filing a Revised ITR under Section 139(5) of the Income Tax Act.

For the Assessment Year 2025–26 (FY 2024–25), individuals can submit their revised return until December 31, 2025, provided the original return was filed within the deadline. Here’s a complete breakdown of why revised returns matter, common errors, eligibility, and the step-by-step process to correct them.

Why Filing a Correct ITR is Crucial

Submitting an accurate ITR ensures transparency in your financial record and helps avoid notices from the Income Tax Department. Filing the wrong figures—whether it’s income mismatch, unverified deductions, or failure to declare interest income—can raise red flags. Revising your return in time not only rectifies errors but also builds credibility for future financial transactions like applying for loans or visas.

ITR Filing Deadlines for AY 2025–26

The deadline for filing the original ITR for individuals is September 15, 2025.
Taxpayers can revise their ITR any number of times before December 31, 2025, or before the assessment is completed, whichever comes earlier.
Filing a revised return is free of cost, though additional tax and interest may apply if income was underreported earlier.

Common Errors in ITR Filing

Tax experts highlight that these are the most frequent mistakes taxpayers make:

Choosing the wrong ITR form.
Not matching details with Form 26AS or AIS.
Missing the filing deadline.
Forgetting to e-verify the return on time.
Incorrect reporting of income sources.
Claiming ineligible deductions or fake HRA claims.
Skipping advance tax payments.
Entering wrong bank account details.
Ignoring notices from the IT Department.

Even small errors, such as mismatched figures between bank interest and AIS, can lead to scrutiny. This is why revising your ITR promptly is highly recommended.

Who Can File a Revised ITR?

Anyone who has filed their ITR on time but later discovers mistakes can submit a revised return. This includes:

Salaried employees
Business owners
Professionals
Freelancers or individuals with multiple income sources

Even those who have already received their tax refund are eligible to revise, although the department will reprocess the refund amount if any changes arise.

Step-by-Step Process to Revise ITR Online

Login to the e-filing portal using PAN, Aadhaar, or user ID and password.
From the e-File menu, select Income Tax Returns → File Income Tax Return.
Choose the relevant Assessment Year (AY 2025–26).
Select the option ‘Revised Return’.
Enter the Acknowledgement Number of your original ITR.
Update the details where corrections are required—this could be income figures, deductions, or bank account information.
Review all changes carefully before submission.
Submit the revised return.
E-verify the revised ITR using Aadhaar OTP, net banking, or other available methods.

After submission, the revised return will be considered your final ITR, and a new acknowledgement number will be generated.

Key Things to Remember About Revised ITR

You can revise your ITR multiple times until the deadline.
There is no separate fee for filing a revised return.
Any unpaid tax or interest due on additional income must be cleared.
Once filed, the revised return replaces the original return entirely.
If the Assessing Officer has already completed the assessment under Section 143(3), you cannot file a revised return.

FAQs on Revised ITR

Q1. Can I revise my ITR even after receiving a refund?
Yes, but the revised return will be reprocessed, and your refund amount may change.

Q2. What is the last date to file a revised return for AY 2025–26?
You can file until December 31, 2025, or until your return is assessed, whichever is earlier.

Q3. Can a revised return be cancelled?
No. However, if you spot another error, you can file another revised return before the deadline.

Bottom Line

The Revised ITR facility gives taxpayers a valuable opportunity to correct mistakes without penalty, provided it’s done before the deadline. Whether you are a salaried professional or a business owner, keeping your tax records error-free enhances your financial credibility and helps avoid legal hassles. If you’ve noticed any discrepancy in your filed return, revising it now can save you unnecessary trouble later.