Revised return
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
22 March 2013
IF MISTAKES HAVE BEEN HAPPENED WHILE FILLING INCOME TAX RETURN AND RETURN WAS FLLED BILLETED. WHAT ARE WAYS TO RECTIFY THE SAME???
22 March 2013
Belated return can not be revised. You can only file rectification on receipt of CPC order u/s 143(1)
23 March 2013
Section 143(1) is for rectification of mistakes on the part of department. but if the assessee wants to make correction of mistakes on his part, he has to make a revised return. The site is accepting revised returns of the belated original returns. Though as per provisions, no belated return can be revised.
23 March 2013
belated return can't be revised.
Querist : Anonymous
Querist :
Anonymous
(Querist)
23 March 2013
still i didnt get the way to make the correction in my old return filled. if i wont make it correct i will be in trouble in current year as well. as opening balances will get disturbed. can you please advise.
22 July 2025
Here's a clear explanation and options for your situation regarding corrections in a belated income tax return:
🔍 Your Situation:
You filed a belated return (i.e., return filed after the due date).
You made some mistakes in that belated return.
You want to correct those mistakes but have heard that belated returns cannot be revised.
Concerned about impact on current year's return and opening balances.
✅ What the Law Says:
Belated returns (filed after due date u/s 139(4)) cannot be revised u/s 139(5).
The Income Tax e-filing portal may accept revised returns for belated returns, but such revised returns are not valid as per law.
Section 143(1) notices allow rectification by the department for mistakes on their part, but not for assessees' corrections.
✅ How to Rectify Mistakes in Belated Return:
1. Wait for Intimation under Section 143(1):
When you receive intimation under Section 143(1), if there is a mismatch or mistake, you can file a rectification application u/s 154 through the e-filing portal.
This rectification can correct mistakes like wrong TDS credits, computational errors, etc.
But rectification can only be filed after you get 143(1) intimation.
2. If Mistakes are Significant and Affect Future Returns:
If mistakes impact your opening balances or carried forward losses, you can:
Report the correct details in the current year’s return carefully.
Maintain correct accounting records to support your claim.
Keep ready supporting documents if the department raises query.
3. Filing a Revised Return for Belated Returns (Not Valid Legally):
Technically, revised return for belated return is not valid.
However, many taxpayers file revised returns to correct mistakes.
It may help avoid notices or penalties if accepted by the department, but it is a gray area legally.
✅ Practical Advice:
If you have already filed a belated return with mistakes, wait for the intimation under 143(1).
File a rectification application under 154 to correct mistakes, if possible.
In the current year’s return, enter correct figures especially related to opening balances and carry forward items.
Keep all supporting documents handy.
Consult a CA or tax expert if the mistake is significant and likely to invite scrutiny.
🔍 Your Situation:
You filed a belated return (i.e., return filed after the due date).
You made some mistakes in that belated return.
You want to correct those mistakes but have heard that belated returns cannot be revised.
Concerned about impact on current year's return and opening balances.
✅ What the Law Says:
Belated returns (filed after due date u/s 139(4)) cannot be revised u/s 139(5).
The Income Tax e-filing portal may accept revised returns for belated returns, but such revised returns are not valid as per law.
Section 143(1) notices allow rectification by the department for mistakes on their part, but not for assessees' corrections.
✅ How to Rectify Mistakes in Belated Return:
1. Wait for Intimation under Section 143(1):
When you receive intimation under Section 143(1), if there is a mismatch or mistake, you can file a rectification application u/s 154 through the e-filing portal.
This rectification can correct mistakes like wrong TDS credits, computational errors, etc.
But rectification can only be filed after you get 143(1) intimation.
2. If Mistakes are Significant and Affect Future Returns:
If mistakes impact your opening balances or carried forward losses, you can:
Report the correct details in the current year’s return carefully.
Maintain correct accounting records to support your claim.
Keep ready supporting documents if the department raises query.
3. Filing a Revised Return for Belated Returns (Not Valid Legally):
Technically, revised return for belated return is not valid.
However, many taxpayers file revised returns to correct mistakes.
It may help avoid notices or penalties if accepted by the department, but it is a gray area legally.
✅ Practical Advice:
If you have already filed a belated return with mistakes, wait for the intimation under 143(1).
File a rectification application under 154 to correct mistakes, if possible.
In the current year’s return, enter correct figures especially related to opening balances and carry forward items.
Keep all supporting documents handy.
Consult a CA or tax expert if the mistake is significant and likely to invite scrutiny.
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