How to file a revised ITR: last date and fee for AY 2026-27

A revised return lets you correct a mistake in an income tax return you have already filed. It is filed under section 139(5). For AY 2026-27, you can file it until 31 March 2027, or before your assessment is completed, whichever is earlier. File it by 31 December 2026 to avoid a fee. From 1 January 2027, a section 234-I fee of ₹1,000 or ₹5,000 applies.

Quick answers

What is a revised return?

Section 139(5) of the Income-tax Act, 1961 says that if you filed a return and then find something left out or a wrong statement in it, you may file a revised return.

You can revise:

• a return filed on or before the due date, under section 139(1); or
• a belated return, filed after the due date under section 139(4).

You cannot revise a return filed in response to a notice under section 142(1).

A revised return is a full return. You fill in the whole ITR again with the correct figures, not only the part that changes.

People use it for things like income they forgot to show, a deduction they missed, a wrong bank account, or the wrong ITR form. The department's own FAQ says a change in income, bank or address details is made through a revised return, not through rectification.

Revised return due date for AY 2026-27

The Finance Act, 2026 changed the time limit from 1 March 2026. It applies from AY 2026-27 (the financial year 2025-26).

If your assessment is completed before 31 March 2027, you can no longer revise, even though the date has not passed.

Earlier years are closed. For AY 2025-26 and earlier, the limit was 31 December of the assessment year. The department says revised returns for AY 2025-26 or any earlier year cannot be filed after 1 April 2026.

A note on the fee dates. Section 234-I, as printed, counts the nine months "from the end of the relevant assessment year". The department's own "Return of income" page and the Budget memorandum count them from the end of the financial year, which gives 31 December 2026 for AY 2026-27. We follow the department's reading.

Worked example. You filed your ITR for AY 2026-27 on 25 July 2026. In February 2027 you notice you left out interest income. You can still revise until 31 March 2027. Because you file after 31 December 2026, the section 234-I fee applies: ₹5,000 if your total income is ₹9 lakh, or ₹1,000 if it is ₹4.5 lakh. Had you revised by 31 December 2026, there would have been no fee.

If you filed late. A belated return for AY 2026-27 can be filed until 31 December 2026. It can then be revised until 31 March 2027, with the fee after 31 December. The Budget memorandum gives this as the reason for the change: people who file a belated return near its deadline still get time to correct it. See our belated return guide.

Is there a penalty for filing a revised return?

We found no penalty in the law for the act of revising. The only charge tied to the revision itself is the section 234-I fee, when you file after 31 December 2026 (for AY 2026-27).

If the revised return shows more tax than before, you pay that extra tax before you submit, along with any interest the form works out.

Not e-verified yet? You may not need a revised return

If you have submitted a return but not yet e-verified it, the portal lets you discard it and file a fresh one instead.

• Path: log in > e-File > Income Tax Return > e-Verify ITR > Discard.
• It works only while the status is "unverified" or "Pending for verification", and not if you have already sent the ITR-V to CPC.
• It cannot be undone. The discarded return is treated as never filed, and you still have to file a return.
• Watch the date. If you discard an original return after its due date, your next return is a belated return under section 139(4), with the section 234F late fee. For AY 2026-27 the due dates have passed, so check this before you discard.

If your return is already e-verified, the way to correct it is a revised return.

How to file a revised return online

1. Keep your original return details ready: the acknowledgement (receipt) number and the date you filed it. You find both under e-File > Income Tax Returns > View Filed Returns.
2. Log in to the e-filing portal (incometax.gov.in).
3. Go to e-File > Income Tax Returns > File Income Tax Return.
4. Select AY 2026-27, the mode of filing (online or offline) and, as the filing type, revised return.
5. Select your ITR form. It can be a different form from the original if the original was wrong (see below).
6. In the form, the section you file under is 139(5), Revised. Enter the receipt number and date of filing of your original return.
7. Fill in the whole return with the correct figures. Check them against your Form 16, AIS and bank statements.
8. Check the tax computation. If you file after 31 December 2026, the line "Fee for furnishing revised return of income (section 234-I)" shows the fee. Pay any tax and fee due before you submit.
9. Submit and e-verify within 30 days. If you verify later, the date of verification is treated as the date of filing.

For the general filing steps, see our step-by-step ITR filing guide. If you are not sure which form fits, see which ITR form to file.

Can you file a revised return after your ITR is processed?

Yes, in our reading, as long as the time limit has not passed and no assessment is completed.

• The law allows a revised return "before the completion of the assessment".
• The department describes processing under section 143(1) as a preliminary check, not a detailed assessment. A detailed assessment starts with a scrutiny notice under section 143(2).
• The department's rectification FAQ says you can file a revised return if your return has not been processed. It does not say you cannot revise after processing. The three tax guides we checked say you can.

After a refund. Getting a refund does not stop you from revising. The revised return works out your tax again. If it shows tax payable, pay it before you submit.

If the mistake was made by CPC during processing (for example, TDS in your return was not counted), a rectification request can be the better route. See the table further down.

Processing time. The department gives no separate time for revised returns. Its refund guide says refund processing starts after you e-verify and usually takes 4 to 5 weeks. Our income tax refund guide explains how to track it.

What you can change in a revised return

Tax regime. For a person without business income, the law says the choice to leave the new regime is made "along with the return of income to be furnished under sub-section (1) of section 139", that is, the return filed by the due date. A person with business or profession income must choose on or before the due date. Tax guides disagree on whether a revised return filed after the due date can switch the regime: one says it can, if the original was filed on time; another says the choice is final once the due date passes. We have not found an official answer. If you want to switch the regime in a revised return now, speak to a chartered accountant first.

How many times can you revise a return?

Section 139(5) sets no limit on the number of revisions. You can revise a revised return, as long as you are within the time limit and no assessment is completed. The department's own FAQ on this question answers only with the time limit.

A revised return filed from 1 January to 31 March 2027 attracts the section 234-I fee. So it is better to check your figures carefully and revise once, early.

Revised return, rectification or updated return?

• You found your own mistake: revised return, while the time is open.
• CPC's processing is wrong, and the mistake is clear from the record: rectification. See our 143(1) intimation guide.
• The revision time has passed and you owe more tax: updated return. See our updated return guide.

Two notices that also let you revise:

• A 143(1)(a) notice proposing a change to your return gives you 30 days from the date of issue to agree, disagree or file a revised return.
• A defective return notice under section 139(9) gives you 15 days (or the time in the notice). You can respond to it, or file a fresh or revised return if the filing time has not passed.

When the department asks you to re-confirm a refund

The department sometimes sends an email or SMS asking you to re-confirm a refund you claimed. If you choose to revise your return in reply, its email says: "Please submit your revised return within 5 days of receipt of this e-mail." It also says the submission "is not treated as complete until receipt of E-verification", so e-verify at once.

Which law applies?

Revised returns for AY 2026-27 are governed by the Income-tax Act, 1961, even though they are filed after the new Act came into force on 1 April 2026. That is why this page uses sections 139(5) and 234-I.

For tax year 2026-27 onwards, the Income-tax Act, 2025 has the same kind of rule: twelve months from the end of the tax year, with a fee for a revised return filed after nine months.

Need help revising your return?

We revise returns that FilingSetu filed.

• If the mistake was ours, the revised return is free.
• If something else needs changing (income you forgot to tell us about, a missed deduction, a new bank account), a revised return costs the same as the plan for your return, from ₹899 + GST.
• A chartered accountant checks every return before filing, and help with e-verification is included.
• Free consultation, and a named manager for your case.

See our revised return service.

We do not revise returns filed by someone else. If another person or firm filed yours, the steps above show how to revise it yourself, or you can ask whoever filed it.

Frequently asked questions