When a taxpayer discovers an error or omission of important details or makes an incorrect return on the original income tax return filed, they can rectify it through the electronic filing portal of the income tax department within the established timeframe. A revised ITR can be submitted at any time during the assessment year or prior to the assessment conducted, whichever occurs first.
If the original return was filed on paper or manually, then technically it cannot be reviewed online or electronically. A revised ITR means filing a new ITR with corrections under Section 139 (5) of the Income Tax Act.
Here is the step-by-step guide to filing the revised ITR online through the income tax department electronic filing portal
- Go to the electronic filing portal of the income tax department
- Login to the electronic filing portal with your PAN number, password and captcha code and click on ‘Login’
- Click on the ‘e-File’ menu and click on the link ‘Income tax return’
- On the income tax return page, your PAN number will be filled in automatically. Select evaluation year and ITR form number
- Then select ‘Filing Type’ as ‘Original / Revised Declaration’
- Select ‘Shipping Mode’ as ‘Prepare and Ship Online’
- On the online ITR Form under the ‘General Information’ tab, choose the ‘Return Filing Section’ as ‘Revised Return under Section 139 (5)’ and ‘Return Filing Type’ as ‘Revised’
- Enter the ‘Acknowledgment Number’ and the ‘Filing Date’ of the original ITR
- Fill in or correct the relevant details and submit the ITR
- e-verify the returns