(1)  In case of any Error / Omission, wrong statement in the Return, Assessee can submit Revise Return and this revised return replaces the original return


(2) Revised Return is allowed in the following cases

      (a) Return filed on time u/s 139 (1)

       (b) Return filed late u/s 139 (4) (Belated Return) 

      (c ) Return filed as per Notice u/s 142 (1)  (New Amendent)



Last date for filling Revised Return

It is same as for normal return i.e.

      One year from  End of relevant assessment year (New Amedment)


     Before completion of assessment, whichever is earlier.  



  • Revised Return Substitutes Original Return from the date it is filed.[Dhampur Sugar Mills]
  • Revised Return can be further revised infinite number of times [Niranjan Lal Ram Chander vs CIT)


Effect of Amendment



Following Return Could be revised

Return filed on time

Return Filed if notice received


(However Belated Return could not be revised)


Following Return Could be revised

Return filed on time

Belated Return


(However Return filed if notice received could not be revised)



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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.