• Feb
  • 13
  • 2014

Section 139(5) – Revised Income Tax return

An assessee who is required to file a return of income is entitled to revise the return of income originally filed by him to make such amendments, additions or changes as may be found necessary by him. Such a revised return may be filed by the assessee at any time before the assessment is made. There is no limit under the income tax Act in respect of the number of time for which the return of income may be revised by the assessee. However, if a person deliberately files a false return he will be liable to be imprisoned under section 277 and the offence will not be condoned by filing a revised return.

As per section 139(5), the revised return can be filed before the expiry of one year from the end of the relevant assessment year or before the completion of assessment, whichever is earlier.  Thus return of A.Y 2011-12 can be revised till 31st March 2013 or before the completion of the assessment whichever is earlier.

Point to Remember

1- Revise tax returns within one year from the end of the assessment year or before the assessment. For the financial year 2010-11 one can filed the revised return up to march 2013.

2-You can’t refile your return if income tax department already did the assessment of your return.

3-If you missed any deduction or income in the return you can refile it.

4-If some information come to your knowledge after filing the return you can refile it.

5-The receipt no. & the acknowledgement no. is must for the refiling of the return.

6-Revision is allowed only if the omission was unintentional. The benefit of Section 139 (5) cannot be claimed by a person who has filed fraudulent returns. Section 139 (5) will apply only to cases of ‘omission or wrong statements’ and not to cases of ‘concealment or false statements’. Once you revise returns, the original stands withdrawn. If the omission(s) in the original return is intentional, the assessee will be penalised

7-No need to pay interest u/s 234A if any tax due, but you have to pay 234B, 234C interest if due

8- you can only revise the return if the original one was filed on time. Belated returns cannot be revised

9- You can file a revised return only in case of ‘omission or wrong statements’ and not for ‘concealment or false statements’

10- Returns can be revised when filed pursuant to notice under Section 148  as it is provided u/s 148 that for such return all the provisions of section 139 shall apply.

11- You will have to cough up 100 to 300 per cent of tax due as penalty for concealing income

12- If the returns are revised before the notice under Section 148 is issued, then there is no penalty.

13- If income was hidden in the original return and is revised and disclosed after the assessing officer pursued it, then a penalty is levied. If the revised return shows a higher income than originally declared, a penalty may or may not be levied.

14- Revised returns have a higher chance of landing a scrutiny letter from the I-T department.

15- To file revised returns, one can use both the online and physical methods. However, you can revise returns online only if you have filed the original returns online and have the 15-digit acknowledgement number. You cannot, otherwise, file returns online. The I-T department searches for the original details once the returns are revised. On not finding the original return, an error is shown. Therefore, it may be wise to revise in physical form.

16- If the taxpayer has revised return after the survey and it was has found that the mistake in the original return was not bonafide then levy of penalty is justified.

17- If some income was concealed in the original return and revised return disclosing such  income is filed after the AO has unearthed such undisclosed income then penalty can be levied.

18- If the asseessee after the search filed the revised return declaring higher income than declared in original one, to buy peace of mind and to avoid litigation then penalty cannot be levied .

19- If the taxpayer has declared higher income in revised return of his own and there is nothing to prove that the taxpayer had concealed income malafidely then no penalty can be levied.

20- If the asseessee after the search filed the revised return declaring higher income than declared in original one, to buy peace of mind and to avoid litigation then penalty cannot be levied.

Text of Section 139(5)

139(5) If any person, having furnished a return under sub-section (1), or in pursuance of a notice issued under sub-section (1) of section 142, discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier :..”

(Republished with Amendments)

53 Responses to “Section 139(5) – Revised Income Tax return”

  1. bibhuti says:

    Sir please help me, that i have wrongly submiited zero income. by clicking submit button online, how could i revise, it means when to revise return before sending ITR to dept or after sending to CPC bangalore. please advise me. any penalty please ?. i have net income of 1,50,000/-

  2. samantsg says:

    by mistake i have push sumbit button while preparing return for the a/y 14-15 (i have file it on 05.06.2014).in this return by mistake i have not show my gross salary. so tax paid amount is showing. since tax paid amount is appering and there is no gross salry (which by mistake i have not put )in result refund amount is showing same tax paid amount.how to rectify the mistkae while filleing revised retun under which clause of itax i have to file it in due date

  3. jatin says:

    How to form capital without giving tax on it.Can i take my money in the form of gift and make it capital.

  4. harsh vardhan says:

    i have forgotten to avail the rebate under section 80 E education loan interest in FY 2012-2013 AY 2013-2014 . Now i want to revised my ITR1 under the head Rectification But it required communication order No . it is from my side so pl advised how to add this amount .


    harsh vardhan

  5. Mukesh Kumar says:

    I filed IT return of AY 2012-13 in time on the basis of physical 16A certificate issued by the bank. However, the bank did not file 26 Q in time and demand was raised by the IT dept. The bank has now filed the 26 Q on IT website. The return does not match the income and TDS thereon originally given to me by the bank. It shows more income and more TDS but leaves some amount of Tax to be paid by me.

    Please advise what to do in the circumstances as time limit for filing of revised return is alread over.

  6. Sir,

    I have erroneously failed to fill the income details while filing my return for AY 2014-15. But I have filled the other columns like tax paid, details of payments made with tan no. of employer. I have also submitted by uploading the return after which only I could find from the hard copy of the of the front page that the income details are not filled. Kindly advise further action. Regards

  7. Nagi says:


    i have wrongly filled my annual income while filling the ITR for AY 2013-14. and hence i got a acknowledgement letter that i need to pay 10000 more.after that i filled again through Rectification request entering the actual income,and again i got an acknowledgement stating that your request can not be rectified at cpc,and it is transferred to juridictional assessing officer.
    now again i saw insturctions from this site and applied revised returns again.
    please let me know whether revised returns will solve my problem or not?

  8. Manpreet says:


    I have filed the original ITR return in ITR 1 form online. Based on someone input i calculated the tax again & find i have to pay more tax. I pay the online challan & revised my ITR form1 & submitted online. Now i verified my form 26A & review my tax. it shows that i have paid Rs 1300 extra. Can i file another revised ITR 1. Pl guide.


  9. murthy says:

    Dear sir,

    I have filed my IT returns online for AY 2011-12 & 2012-13 , but till date I have not received by refunds. When I contacted CPC, Bangalore on help line a couple of days ago, I was informed that hard copies of ITR-V have not been received by them hence not processed ( Hard copy should be received by them with 120 days filing. Since it is delayed now, they said not possible to process at CPC) Infact, hard copies of ITR-V were posted by my auditor to CPC in time, but they have missed some where. Now, what should I do and how to get my refunds from IT dept. Please suggest me my mail ID

  10. himoj says:

    hello, i filed retunn on 17/06/2014, but in that i found a mistake on 20/06/2014. can i file a revised return now u/s 139(5)?

  11. Raji says:

    I’m a pensioner (snr citizen). I have calculated my tax amount payable for this year (including income from other sources) as 44540 out of which TDS deducted already was 10355. So now the self assessment tax amt payable is 34185 + interest on 234 b + 234c = 36476. But while entering in online quick efile ITR, these 234b and c interest are not getting populated and system is showing that 2290 as refundable amount. Is this correct? Can you pls guide me? – See more at: http://taxguru.in/income-tax/revised-return-section-1395-income-tax-act-1961.html#comment-967874

  12. Raji says:


    I’m a pensioner (snr citizen). I have calculated my tax amount payable for this year (including income from other sources) as 44540 out of which TDS deducted already was 10355. So now the self assessment tax amt payable is 34185 + interest on 234 b + 234c = 36476. But while entering in online quick efile ITR, these 234b and c interest are not getting populated and system is showing that 2290 as refundable amount. Is this correct? Can you pls guide me?

  13. shashi says:

    Hi everybody

    Please guide me i have FY 2010-11 TDS is there but i not filled IT return, yet e-filling possible or not possible, how much i will taken interest and penalty

  14. nadaf m m says:

    I have filed original return with GTI RS 162000/- as my salary income in physical Form for ay 2013-14 Now I have to revise my return with professional income if rs.500000/-, i.e. GTI of rs 662000/-. As income is above rs. 500000/-, return has to be filed online. But original return is filed physically. I am not able to file the revised return either online or physical form. Please suggest me

  15. Satyendra Prasad Sinha says:

    I have a show-cause notice u/s 147 of the I.T.Act,1961 for the AY 2012-13.
    Income of interest received, Rs. 1,15,720/-, had not been included in income for the year 2011-12.
    There was no liability of tax for taxable income of Rs. 2,47,340/-
    On addition of escaped income of interest (Rs.1,15,720),total taxable income comes to Rs. 3,63,060/-on which the amount of tax comes to Rs.11,306/-. Tax deducted at source by the SBI is Rs. 17,409/-.
    As such, a sum of Rs. 4,103.00 stands refundable to me.
    Please suggest me in this regard.


  16. Akash says:

    sir pl tell that if i haven’t claimed refund in 2013-2014, can i can claim it next assessment year, I have filed belated return and belated return cannot be revised. Can belated return is revised or not

  17. BIMAL BHADRA says:

    sir my quistion is i m filing my return for the a.y.2013-14 insted of 2012-13 now how can file my my old a.y.2012-13 return ………………

  18. NARESH GUPTA says:


  19. Vineet Sharma says:

    I made a mistake while paying my self assessment tax for AY 2013-2014. Instead of selecting AY as 2013-2014 i wrongly selected it as 2012-2013 and made the payment of Rs 9220/-.
    On realizing the mistake i again made another payment for the correct AY of 2013-2014 for Rs 9220/-. So I have paid IT Dept an excess of Rs 9220/-.
    What do i do now to reclaim this amount? Please advise.
    I was told that this amount will be posted back into my account by IT Dept. and hence I was waiting but nothing has happened.

  20. Latha says:

    I have filed my IT return for AY 2012 – 13, in paper form, within the due date. Now I want revise the return by including the bank interest. Can I E-file the return as a belated return under section 139(4), instead of filing a revised return under section 139(5) in paper form. Please advise.

  21. kusum singh says:

    I am a govt.employee. our income tax for year 2009-10. 2010-11, 2011-12, 2012-13 deducted, but i could not file income tax return for these year. I received a leter from income tax office for reply of reason for non filling of income tax return for these years.
    in this position what i do. and what relpy i send to IT office.
    Pl. Help me

  22. G S Govindaraj says:

    I had received a communication on the demand determination on my income tax return filed and processed for the assessment year 2009-10. It got determined because of my wrong filing of my income tax return [details entered by me as Gross Income under the head salaries was wrongly typed as same as that of Gross Income. As the first time submission through online, I did this mistake unknowingly. Later I got realized about this only after the demand determination was made by IT office.

    While I had tried to notify the changes in the matter through online rectification process, I got informed again that I had to pay the demand charges as the income changes is not allowed through online rectification process.

    Can you please suggest the best way to handle this problem?

    Thank you in advance.

    G S Govindaraj

  23. Subramaneswar says:

    I have uplaoded FY 11-12 details in place of FY 10-11, hence there has been a demand notice of Rs 10990/- from income tax dept for past on 25th august 2011.
    i have tried to get it done through a accountant but he has kept it pending, now how can i do this online.
    as per FY 10-11 i am supposed to pay 1697 and has been deducted from my salary and is evident in Forma 16.
    dept is send me the notification repeatedly.

    Plz suggest.


  24. rajiv says:

    My house rent is around 9000/ PM

    But my company has mentioned wrong figure in form 16 i.e. 9600/- Per Anum instead of 96000/-

    I have filled return based on HR mentioned in Form 16 i.e. Rs9600/- Per Annum on 05.08.2013 due to receipt of form 16 very late.

    Please suggest if I can file revise ITR based on hr 96000/- Per Annum which was paid by me in actual. Can i get the refund and what should I do to get the refund.

    Thanks & Regards,

    Rajiv Bhandari

  25. Elvis says:

    I have filed a revised return where in I corrected an income that by mistake was an accumulation of 2 years of my IT refund. I believe IT refund is not considered as income, but my original retunrn was filed 5 days after the end of the assesment year (ie 5th April).

    Is there any way for me to claim my refund???

  26. Baliram Badad says:


    I have filed ITR1 of Assessment Year 13-14 well in time. But oversight I made mistake in Tax as refund instead of no refund. i have recd ITR- V through mail but I want to rectify the mistake. should I send revised return u/s 139(5). Pl advise.

    Thanks & regards,
    Baliram Badad

  27. SRKUMAR says:

    i have filed my ITR 12-13 original i could not put the taxable income
    i had filed a revised ITR U/s.139(5). but i forgot to put my original ITRs acknowledgement number. Now the question is whether I should file it again putting the original ITRs acknowledgement number or is it okay

  28. Raju says:

    i want to help in case of e filling of return for AY13-14
    my question is
    i filling e return for the AY 13-14 in which i write in declaration column my name Raju Gottikoppula instend of my right name Raju Gattikoppula then uploaded the xml file then generate ITr-V my name of Bhagirath kumar bhati
    pl provide the way to correct my ITr-V

  29. bhagirath bhati says:

    i want to help in case of e filling of return for AY13-14
    my question is
    i filling e return for the AY 13-14 in which i write in declaration column my name Bhagirath kumar bhati instend of my right name Bhagirath Bhati then uploaded the xml file then generate ITr-V my name of Bhagirath kumar bhati
    pl provide the way to correct my ITr-V


    I received an intimation under sec 143(1) in which the CPC did not consider the tax credits for earlier years .I did add the corresponding income since the accrued incomes were not considered by me earlier.On talking to them on their helpline, i was told that in AY only tax credits of the said year will be considered. If so want to file a revised return deducting the incomes pertaing to earlier AYs , in other words my revised return will now contain areduced income under ‘incime from other sources” There is no concealment since corresponding taxes are already paid through TDS. Is it in order

  31. Naveen Jain says:

    Can a revised return be filed after getting a notice u/s 139(9)? Instead of addressing the defects pointed out (as it is found difficult) can entries giving rise to defects be modified to forego some benefit of set off of business loss and revised return be filed in response to the Notice?

  32. vijay kumar says:

    whether hra exemption mised in return for ay 11-12 can be rectified us @154.form 16 shows the hra deduction thus computed less tds..intimation us @143(1) received on march2013 and asking for additional tax on hra missed portion..whether any rectification can be done

  33. Satish Kumar says:

    I filed my father’s return ITR 2 for the A.y.2012-13 in march.13. But by mistake the amount of Short term capital gain entered under the this column “From assets in case of non-resident to which first proviso to section 48 is applicable “. Then what can i do now?

    My Queries:-
    1) Can i file the revise return of my father before 31st march.2013.
    2) Should i file the revise or rectification return after received the intimation from CPC.
    3) What should i do?

  34. Yashvardhan Singh says:

    sir, i filed a revised income tax return (ITR-4) of a client for the assesment year 2012-13. i mistakenly send the acknowledgement of original return to CPC Banglore. Now i received the order letter for payment of tax due which had been fulfilled in revised return. How can i rectify this issue and please state the procedure. thank you

  35. Hemal Kurani says:

    Dear Sir,

    I have filed my ITR-4 on 21/01/2013 for FY2011-12 online. Hard copy received at banglore on 02/02/2013.

    My question is that i have shown TDS refund in my ITR and in how much i can get my TDS refund?

    Pls guide.

    Hemal Kurani.

  36. Deepak says:

    Dear All,

    I have filed belated return for the A.Y-2011-12 in A.Y-12-13, against Which I have received Assessment order u/S-143(1). And there was a misstatement of my PAN number in TDS certificate which leads to a misstatement of TDS refund figure in 26AS. And I had filed return as per my TDS certificate & also received the refund amount. The return has now processed by CPC. So, as per 139(5) I couldn’t able to file revised return. And what can I do now for my rectification. Assessment order yet to received by me in my mail, I have only received a SMS regarding that. How can I get-rid of this situation. Pls help me.
    Waiting for reply

    Thanks A lot

  37. I return efilling IT refurn for AY 2011-12 as on 29.7.11 but I am not received my refund then I check my refund status/return then IT department shown as rejected so i can again revised same return

  38. Goutam Biswas says:

    I have filed e-return and received intimation us/ 143(1). Now can I file revised return since I have forgotton to claim exemption u/s 80G. Please reply.


    .I have filed my return (ITR-4) online on 08-07-2012 for the AY 12-13 but mistakenly P/L and deducation on 80c.
    I do not submet itr-v on cpc center in bangelore
    Now want to revise my return, original return is still showing unprocessed.

    My queries are:
    1. Is it mandatory for me to file revised return ONLINE only?
    2. Can’t I file offline revised return?
    3. Unable to find the field for claiming exemption of HRA in the excel utility downloaded from the website.

    Please help.
    Thank You

  40. bhavesh says:

    what if the AY was 2010-2011 and the period has expired now…?

  41. manoj says:

    Can you please clear this doubt regarding revising returns?

    Since e-return is not considered valid unless the itr-v is received at CPC Bengaluru within 120 days of e-filing the return. Does this mean that if we revise the e-return within due date (that is now August 31, 2012) we can e-file the revised return as original within due-date and drop sending the itr-v of earlier e-filed return (on 31 July 2012)?

    Person who e-filed the return, seems to made a bit of mess in hurry on 31 July 2012. For a salaried person with losses from share market activity (short term, long term, fno) he used itr-4 and there put the losses from share market activity as income from profession and adjusted current year’s losses against the interest received from bank, and carried forward the remaining losses as losses from business/profession rather than losses from share market activity. When enquired, he said that the software (guess, he meant the itr-4 excel file) did this adjustment?

    After whatever I understand from reading various blogs/articles on net, it appears to me that this is incorrect. Itr-2 should have been used and not itr-4, and losses from share market activities can not be offset against current year’s bank interest (putting every thing non-salary under other income).

    Please provide your views. This is first year of e-filing the returns, and it seems all so complicated.

  42. niranjan says:

    i have filed my i tax return on 13/06/12 but forgett to furnish 80 D premium paid.now can i filed revised i- tax return.

  43. Prashant says:

    I have made a mistake while filing itr1 for ay 12 -13.
    Instead of ‘psu’ in employer category, i selected ‘na’ and made the filing.
    Also another error made was in the tds sheet, where i entered the ‘total taxable salary’ instead of ‘income chargable under head salaries’. With these errors the efiling was done and also got the itr 5.
    Can these errors be corrected. Do i have to file a revised return? How can i file the revised return? Please guide.

  44. ashu says:

    i have entered the wrong bank account no while e-filing ITR-1 for 2012-13 and noticed just before sending hard copy of verification form, is it possible to rectify the problem now 

  45. jay says:

    i am govt employee with NPS.  my employer had issued form-16 in which he calculated tax even for employer and employee contribution in NPS. but according to sect 80CCD(2) one part is tax free. i filled IT return form-1 according to form-16 and paid tax Rs. 1611 extra.  what should I do ?  please guide me.

  46. Hareesh M says:

    Hi jithendra Varma, 

    1.  AFAIK, you need to file revised return online only, as you had filed your original return online. 
    3. you need to give the ‘income taxable under the head salary’ figure only in the corresponding field. This figure will be your total salary figure reduced by HRA, and other all allowable allowances.

  47. Jitendra Verma says:

    I have filed my return (ITR-I) online on 29-05-2012 for the AY 12-13 but mistakenly didn’t claim HRA exemption.
    Now want to revise my return, original return is still showing unprocessed.

    My queries are:
    1. Is it mandatory for me to file revised return ONLINE only?
    2. Can’t I file offline revised return?
    3. Unable to find the field for claiming exemption of HRA in the excel utility downloaded from the website.

    Please help.
    Thank You

  48. TVS says:

    Some very good queries asked in this section.
    I also have a similar predicament. My IT return for fy09-10/AY10-11 did not reflect the TDS of 26AS as I had not received the Form16A from the banks for interest paid. I wasn’t even aware of the TDS hence did not claim TDS though my Income was below taxable limit. Can I still file Revised Return u/s 139(5) as my Originalreturn was filed well in time.? Or will the IT Dept claim it is too late for them to return approx Rs.10,000/- TDS and deny me the refund? In fact the IOB Bank has still not issued me the TINWEB site downloaded Form 16A but have uploaded the amount only in Jun 2012 after a lot of representations to their higher ups.

  49. Ruchi says:

    In case income tax return for f.y. 2010-11 which due date 31.07.11 but return submitted on 31.03.2011. The total liability Rs. 150000 and tds deducted Rs. 80000 and net liability with interest 70000.
    But I have file return without payment of tax liability due to insufficient fund in my account and tax not paid till date.
    So my question could i file revise return or wait for department intimation. And I have not sent ITR V it is required to file itr v to department.

  50. Pallabi says:

    Need some advise. Will appreciate if you can help. I did efiling of my return in Jan-2012 for the AY 2011-12 and received an acknowledgement of ITR-V from CPC. Later, I looked at form 26AS and noticed that apart from employer TDS, some TDS had also been deducted by my bank on interest earned on FDs. Since I had not received a form 16A from my bank, I had not reported this in my original return. What are the options now open to me?
    – The return i filed has not yet been processed by CPC. Since my original return was filed after 31-Jul, can I still file a revised return? Will this revision be under section 154(1)? Or will I have to wait for communication from CPC?
    – I am fearful that IT departement will treat this as omission of reported income and levy a heavy fine. Can I make use of the “143(1)/Refund/154 Service Request” service recently launched on the Efiling site? What this service does is not very clear to me and it usually asks for a CPC communication number.
    – I looked at online rectification requests also and i am not sure if that will apply to me as it states that the reported income should not have changed in the rectified return.
    – Also, in the form 26AS the amount credited is around 4K, while as per interest statement from the bank the total interest earned on FDs is around 11k. Which of these amounts should i report as income in my return as and when i file it?

  51. abhinav gupta says:

    if case is in scruitiny then upto what time  can we file the revised return

  52. The processing u/s. 143(1) is not an assessment. Hence revised return can still be filed after the receipt of the intimation u/s. 143(1), if the time is still available. However if it is only a case of TDS mis-match and the income has already been declared in the original return (there is no change in the income returned), recourse is available for rectification u/s. 154 of the Income-tax Act.

  53. G. Padmanabhan says:

    The author could have covered cases wherein 143 (1) intimations have been received, before filing a revised return. There are umpteen number of instances where the assessees get the TDS certificates belatedly. Assessee files the return in time as per Sec 139 (1) and intimation is also received u/s 143(1). The TDS certificates and the entries in 26AS are updated after a long battle with the deductors. Then can the assessee file a revised return u/s 139(5)? Whether the intimation u/s 143 (1) will be treated as “completion of assessment”?

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