How to File a Revised Return under Section 139(5)

A return can be revised any time before the end of the relevant assessment year or before the completion of assessment, whichever is earlier. For FY 2024-25 (AY 2025-26), the last date is December 31, 2025. Revision is permitted only for the originally filed return — a belated return can also be revised. A return filed under Section 148 (income escaping assessment) cannot be revised. Always cross-check Form 26AS and AIS before filing the original to minimise the need for revision.