Yes, you can file a revised Income Tax Return (R-ITR) under Section 139(5) even if your original return has already been processed under Section 143(1). This applies even if the original filing was processed without any outstanding payment due to minor errors that were later discovered. The provision allows for corrections to be made after the initial processing.
14 July 2023
can I file R-ITR u/s 139(5) for the already filed ITR/R-ITR even if the original ITR or R-ITR is processed u/s 143(1) (no due payment) due to lately noted small mistakes in the filed ITR/R-ITR and processed?