15CA-CB Filing
Revised ITR Filing
If you discover an error or omission in your original ITR, you can file a Revised Return under Section 139(5) of the Income Tax Act. The revised return can be filed before the end of the relevant assessment year (March 31) or before the completion of assessment, whichever is earlier. There is no limit on the number of revisions.
Important Points:
- File under Section 139(5) before March 31 of the assessment year
- Can correct income, deductions, tax credits, and bank account details
- No additional fee for filing revised return
- Original return acknowledgement number required
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