ITR Series: Day 17: Rectify or Revise a Mistaken ITR: An Overview

Filing your Income Tax Return (ITR) is a crucial step — but what if you realize later that you’ve made a mistake?

Don’t panic, don’t lose sleep — and definitely don’t ignore it. The Income Tax Department provides two powerful tools to help you set things right: Revised Return and Rectification Request.

Here’s a simple overview of both options, and when to use which.

Option 1: Revised Return (Section 139(5))

If you’ve made an error while filing the return — like incorrect income details, missed deductions, or a wrong bank account — you can revise your ITR.

✳️ Key Points:

• Who can file: Anyone who filed the original return on or before the due date.
• What can be corrected: Any factual or clerical mistake — incorrect income, TDS, deductions, etc.
• Deadline: Up to 31st December of the relevant assessment year.
• How to file: Login to gov.in, select “Revised Return” during filing, and mention the acknowledgment number of your original return.

📌 You can file a revised return multiple times as long as it’s within the deadline.

Option 2: Rectification Request (Section 154)

If the mistake was made by the Income Tax Department during processing — such as incorrect TDS credit or wrong refund adjustment — you can file a rectification request.

✳️ Key Points:

• Purpose: To correct mistakes apparent from the records, like miscalculations or data mismatch.
• When to use: After receiving the intimation under Section 143(1).
• How to file: Go to the portal → Services → Rectification → New Request. You can either upload a corrected return or select the issue from the listed errors.

You cannot use rectification to revise or add new income — for that, use the revised return option.

🧾 Quick Comparison: Revised Return vs Rectification

Particulars	Revised Return	Rectification Request
Who made the mistake?	Taxpayer	CPC / IT Department
What can be corrected?	Any error in filing	Mistakes in processing only
Form used	Original ITR form	Rectification form
Deadline	31st December (AY)	No specific deadline, but earlier is better
Can it be filed multiple times?	✅ Yes	❌ One at a time per request

Final Word

Mistakes in ITR filing are more common than you might think — and the good news is, most of them are fixable. The key is to act quickly and use the correct method.

• Use Revised Return if you made a mistake.
• Use Rectification if CPC made an error while processing.

Both tools help ensure your ITR reflects accurate information and avoid any future trouble with the department.