Revised Return Filing in Nanded

Local jurisdiction

Registrar (RoC)

RoC Pune — PMT Building, Deccan Gymkhana, Pune – 411004

Jurisdictional HC

Bombay High Court (Aurangabad Bench)

GSTIN prefix

27 (Maharashtra)

Professional Tax

Maharashtra levies Professional Tax (max ₹2,500/year). Companies with employees must register within 30 days.

Business hubs

MIDC Nanded, Hazur Sahib Pilgrimage, Agri Mandi

Nanded is a Marathwada pilgrimage (Takht Sachkhand) and agri-trade city with MIDC estates.

Also in: Aurangabad Latur

A revised return under Section 139(5) corrects an error or omission in an income-tax return you have already filed — such as missed income, a wrong deduction, the wrong regime or incorrect bank details. It replaces your original (or belated) return. For AY 2026–27 (FY 2025–26) you can revise on or before 31 December 2026, or before your assessment is completed, whichever is earlier. A return can be revised more than once, and each revised return must be e-verified to be valid. This is distinct from a belated return u/s 139(4) and from an updated return (ITR-U) u/s 139(8A), which applies later and carries additional tax.

31 Dec

Revise deadline (AY 2026–27)The window to revise your AY 2026–27 return closes on 31 December 2026, or before assessment is completed if earlier. After that, only an updated return (ITR-U) is possible, with additional tax.

Understand It

What Is Revised Return Filing?

A quick, plain-language explanation before the details.

In simple terms

A revised return lets you correct a mistake in an ITR you have already filed — missed income, a wrong deduction, the wrong regime, wrong bank details or the wrong form — and it replaces the return you filed earlier.

Legally

A revised return is filed under Section 139(5) of the Income-tax Act, 1961. It can be filed at any time before three months prior to the end of the assessment year — that is, by 31 December of the assessment year — or before the assessment is completed, whichever is earlier. A belated return filed u/s 139(4) can also be revised.

Governing authority

Filed and e-verified on the Income Tax e-filing portal (eportal.incometax.gov.in), quoting the acknowledgement number and date of the original return.

Validity

A revised return is valid only after e-verification within 30 days of filing. Once filed, it completely replaces the earlier return; a return can be revised more than once within the time limit.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Sec 139(5), IT Act 1961

Revise By

31 Dec 2026

Mode

100% Online

Authority

Income Tax Dept

Revisions

More than once

E-Verify

Within 30 days

Assessment Year

AY 2026–27

Legal & Regulatory Framework

Provision

Section 139(5)

Act

Income-tax Act, 1961

Revise By

31 Dec 2026

Authority

Income Tax Dept

Portal

incometax.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Taxpayers who missed reporting interest, dividend, capital gains or side income
Those who over- or under-claimed a deduction (80C, 80D, HRA) or picked the wrong regime
Anyone whose refund failed due to a wrong bank account or IFSC
Returns filed on the wrong ITR form or with a 26AS / AIS mismatch
Residents and NRIs correcting residential status or foreign income entries
Proprietors and professionals correcting turnover or presumptive income (44AD/44ADA)

You may need this if

You spotted an error or omission after filing your original or belated ITR
AIS or Form 26AS shows income you did not report
You claimed the wrong deduction amount or the wrong tax regime
Your refund is stuck because of incorrect bank details
You filed on the wrong ITR form or entered wrong personal details
You want to correct the return before the department raises a notice

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why Revised Return Filing is Important

Correcting a filed ITR in time keeps you compliant, protects your refund and avoids penalties. Here is why it matters.

01

Fix Missed Income

Declare income you forgot — interest, capital gains, foreign or freelance income — before the department flags it in AIS.
02

Correct Wrong Deductions

Adjust an over- or under-claimed 80C/80D deduction, or a mistakenly picked tax regime, and recompute liability correctly.
03

Right Bank / Refund Details

Correct a wrong bank account or IFSC so a delayed or failed refund can be reissued to you.
04

Reduce Penalty Risk

Voluntarily correcting mistakes lowers the chance of a 143(1)/143(3) notice or an under-reporting penalty under Section 270A.
05

Revise More Than Once

Spotted another error? A return can be revised multiple times up to 31 December of the assessment year.
06

Free of Extra Tax

Unlike ITR-U, a 139(5) revision within the window carries no additional tax — only correct tax and applicable interest.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Anyone who missed reporting an income source in their ITR

Taxpayers who claimed a wrong deduction or the wrong regime

Those whose refund failed on wrong bank / IFSC details

Returns filed on the wrong ITR form or with wrong details

Residents & NRIs correcting status or foreign income

Proprietors & professionals correcting turnover or 44AD/44ADA

Eligibility checklist

An original or belated return already filed for the assessment year
The acknowledgement number and date of the original return
The correct figures — Form 26AS, AIS/TIS and supporting proofs
Details of the error to be corrected (income, deduction, bank, form)
PAN linked with Aadhaar and access to the e-filing portal
Revision done on or before 31 December 2026 (or before assessment)

End-to-End

Everything You Need. One Professional Team.

01

Review Filed ITR

We examine your original or belated return and the error or omission to be corrected.

02

26AS & AIS Reconciliation

Reconcile your income and TDS with Form 26AS and AIS/TIS to find what was missed or mismatched.

03

Error Identification

A CA pinpoints exactly what needs to change — income, deduction, regime, bank or form.

04

Tax Recomputation

Income and tax recomputed under the correct regime, with any additional tax or interest worked out.

05

Prepare Revised Return

The revised return is prepared quoting your original acknowledgement number and date.

06

Your Approval

You review the corrected computation before anything is filed; further changes are incorporated.

07

File u/s 139(5)

The revised return is filed online under Section 139(5); it replaces the earlier return.

08

Fresh E-Verification

We complete e-verification (Aadhaar OTP / EVC) within 30 days and deliver the new ITR-V.

No Ambiguity

What You’ll Receive

Free review of your filed original/belated ITR

Error & omission identification by a CA

26AS / AIS reconciliation

Recomputation of income and tax liability

Revised return filed u/s 139(5) online

Fresh e-verification (Aadhaar OTP / EVC)

Revised ITR-V acknowledgement

30-day post-filing support

Checklist

What Documents Are Required to Revise Your ITR?

Requirements are grouped by your original return, the correct figures and supporting proofs. Keep clear scans (PDF/JPG) ready — everything is collected securely online, and we match it against your filed ITR.

Choose a document group

Original Return

Your filed return details

5 documents

Original / belated ITR acknowledgement (ITR-V)
Original return acknowledgement number & date
Copy of the return as filed
Login access to the e-filing portal
PAN and Aadhaar (linked)

Quote the original return

A revised return must quote the acknowledgement number and date of the original (or belated) return. We collect these so the revision links correctly to your filed ITR.

Reconcile 26AS and AIS

Form 26AS shows TDS/TCS and taxes paid; the AIS/TIS reports interest, dividends, securities and property. Reconciling reveals exactly what to correct.

E-verify within 30 days

A revised return must be e-verified within 30 days of filing via Aadhaar OTP or EVC, or it is treated as not filed and the correction does not take effect.

PAN must be Aadhaar-linked

An unlinked PAN becomes inoperative, causing higher TDS and processing issues. Ensure PAN–Aadhaar linking is done before revising.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How Revised Return Filing Works (Step by Step)

The entire process is 100% online through the income-tax e-filing portal, with status updates throughout.

01

Review Filed ITR

Free call — we examine your original or belated return and the error to be corrected.

02

Gather Details

Collect the correct figures — Form 26AS, AIS/TIS, missed income or deduction proofs.

03

Recompute Tax

The CA recomputes income and tax and prepares the revised return quoting the original ITR details.

04

Your Approval

You review the corrected computation — any further changes are incorporated.

05

File u/s 139(5)

The revised return is filed under Section 139(5), replacing the earlier return.

06

E-Verify & Deliver

The revised return is e-verified and the new ITR-V acknowledgement is shared.

How Long It Takes

How Long Does Revised Return Filing Take?

Stage	Expected Time
Review of filed ITR & error	Day 1
Gathering details & recomputation	Day 1–3
Client review & approval	Day 3–4
Filing u/s 139(5) & e-verification	Day 4–5

Most revised returns are filed and e-verified within 3–5 working days once the correct figures are ready. The window to revise for AY 2026–27 closes on 31 December 2026, or before assessment is completed if earlier.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Within 30 Days	E-verify the revised return (Aadhaar OTP / EVC / ITR-V) · Save the revised ITR-V acknowledgement for records · Respond to any 143(1) intimation if raised
Till 31 December	Revise again if you spot a further error · Pay any additional tax with applicable interest · Validate the correct bank account for any refund
On Refund	Track the refund status on the e-filing portal · Ensure the corrected bank account is pre-validated · Reconcile the refund credited against your computation
After the Window	Post-31 December, corrections need an updated return (ITR-U) · ITR-U u/s 139(8A) carries additional tax over normal tax · Keep supporting documents for the assessment period

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Track down your original return acknowledgement number and date
Reconcile Form 26AS and AIS/TIS to find what was missed
Recompute income and tax under the correct regime yourself
Quote the original return details correctly in the revised ITR
File the revised return within the 31 December window
E-verify within 30 days or the revision is treated as not filed
Risk repeating the same error or triggering a fresh notice

With TaxClue

CA reviews your filed return and pinpoints the exact error
26AS and AIS reconciled before the revised return is prepared
Income and tax recomputed under the correct regime
Original acknowledgement quoted correctly in the revision
Revised return filed u/s 139(5) within the window
E-verification completed within 30 days
Clean correction with 30-day post-filing support

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Leaving a known error in the filed ITR and inviting a notice

Missing the 31 December revise window (only ITR-U possible after)

Not reconciling Form 26AS and AIS before revising

Not quoting the original return acknowledgement number and date

Filing the revised return but forgetting to e-verify within 30 days

Repeating the wrong regime or deduction while revising

Ignoring a refund failure caused by wrong bank / IFSC details

Confusing a revised return (139(5)) with an updated return (ITR-U)

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Keep in Mind After Revising

Within 30 Days

E-verify the revised return (Aadhaar OTP / EVC / ITR-V)
Save the revised ITR-V acknowledgement for records
Respond to any 143(1) intimation if raised

Till 31 December

Revise again if you spot a further error
Pay any additional tax with applicable interest
Validate the correct bank account for any refund

On Refund

Track the refund status on the e-filing portal
Ensure the corrected bank account is pre-validated
Reconcile the refund credited against your computation

After the Window

Post-31 December, corrections need an updated return (ITR-U)
ITR-U u/s 139(8A) carries additional tax over normal tax
Keep supporting documents for the assessment period

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

The revise window shuts on 31 December — after that only ITR-U remains
Revised return treated as invalid if not e-verified within 30 days
Under-reporting penalty under Section 270A if a known error is left uncorrected
Refund stuck if wrong bank / IFSC details are not corrected
Additional tax with interest under 234A/234B where the correction raises tax

Latest Updates

Regulatory Updates 2025–26

2025: A belated or revised return for AY 2025-26 can be filed up to 31 December 2025 under Section 139(4)/(5).
2025: The time limit to file an Updated Return (ITR-U) has been extended to 48 months from the end of the assessment year, with additional tax of 25% to 70%.
2025: Refunds are issued only to a pre-validated bank account linked to a PAN that is active and Aadhaar-linked.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants recompute your income and tax correctly under the right regime.

02

AIS / 26AS Reconciled

We reconcile your ITR with AIS/TIS and Form 26AS so nothing is left mismatched.

03

Fast Turnaround

Most revised returns are filed and e-verified within 3–5 working days.

04

100% Online

Everything over WhatsApp / email — no office visits ever required.

05

Transparent Fees

Fixed pricing quoted upfront — ₹0 hidden professional charges.

06

Post-Filing Support

30 days of post-filing support included, notice handling covered.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your revision
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is a revised return under Section 139(5)?

A revised return under Section 139(5) lets you correct an error or omission in an income-tax return you have already filed — such as missed income, a wrong deduction, an incorrect bank account or the wrong ITR form. The revised return replaces your original return.

What is the last date to file a revised return for AY 2026–27?

For AY 2026–27 (FY 2025–26), a revised return can be filed on or before 31 December 2026, or before your assessment is completed, whichever is earlier.

Can I revise my income-tax return more than once?

Yes. A return can be revised more than once within the time limit. Each revised return replaces the previous one, and every revised return must be e-verified to be valid.

Can I revise a belated return?

Yes. A belated return filed under Section 139(4) can also be revised under Section 139(5), as long as it is done within the same window — on or before 31 December of the assessment year or before assessment is completed.

What is the difference between a revised return and ITR-U?

A revised return u/s 139(5) is filed within the AY window (by 31 December) and carries no additional tax. An updated return (ITR-U) u/s 139(8A) is used after that window, is available for a longer period, and involves additional tax over and above the normal tax and interest.

Do I have to e-verify the revised return?

Yes. Like the original return, a revised return must be e-verified — usually via Aadhaar OTP or net-banking EVC — within 30 days of filing. If it is not verified in time it is treated as not filed.

Will revising my return increase the risk of a notice?

Voluntarily correcting a genuine error generally reduces risk. Leaving an under-reported income uncorrected can attract a penalty under Section 270A, so a timely revised return is usually the safer, lower-cost option.

Do I need to provide the original return details to revise?

Yes. A revised return must quote the acknowledgement number and date of the original (or belated) return. TaxClue collects these along with your Form 26AS and AIS, recomputes the tax and files the revised return online.

What happens if I miss the 31 December revision window?

After the window closes you can no longer revise u/s 139(5). The only option is an updated return (ITR-U) under Section 139(8A), which is available for a longer period but carries additional tax over and above the normal tax and interest.

Can I switch my tax regime while revising?

Where the law permits it for your case, the correct regime can be applied while revising. TaxClue compares the old and new regimes, recomputes your tax and files the revised return with the correct option.

Can I fix wrong bank details through a revised return?

Yes. If a refund failed because of a wrong bank account or IFSC, we correct the details through the revised return and ensure the account is validated so the refund can be reissued.

Does revising the return delay my refund?

A revised return is processed afresh, so the refund is based on the corrected computation. Filing and e-verifying promptly, with a pre-validated bank account, helps the corrected refund reach you without avoidable delay.

What is the last date to revise my ITR for AY 2026–27?

For AY 2026–27 (FY 2025–26) the revised return under Section 139(5) can be filed up to 31 December 2026, or before your assessment is completed, whichever is earlier. After this date only an updated return (ITR-U) under Section 139(8A) is possible, with additional tax.

Is there a fee or penalty for filing a revised return?

No separate fee is charged for revising within the Section 139(5) window. If the original return was itself belated, the Section 234F late fee already applied continues; any additional tax arising from the correction is paid with interest under Section 234A/234B where applicable.

Can I revise a return after it has been processed under Section 143(1)?

Yes. You can revise a return under Section 139(5) even after CPC has processed it and issued a 143(1) intimation, as long as you are within the window (by 31 December of the assessment year) and assessment is not yet completed.

How do I check the status of my revised return?

Log in to the e-filing portal at incometax.gov.in and open the "View Filed Returns" section for the assessment year. The revised return shows its own acknowledgement number and processing status, separate from the original return it replaces.

Can I revise my return to change a wrong ITR form?

Yes. If the original return was filed on the wrong ITR form, you can file a revised return under Section 139(5) on the correct form within the window. The revised return replaces the earlier one and must be e-verified within 30 days.

Do I need my PAN linked with Aadhaar to revise my return?

Yes. Under Rule 114AAA an unlinked PAN becomes inoperative, blocking e-verification and refund processing. Ensure PAN–Aadhaar linking is done before filing the revised return so the correction takes effect.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page is drawn from primary law and official government sources. Verify them directly:

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