About Revise ITR for Last 3 ITR

If you've filed your Income Tax Returns (ITR) on time for the last three assessment years (2022-23, 2023-24, and 2024-25) but need to revise them solely due to a business name change, there are limitations. Revised returns can generally only be filed for AY 2024-25 until December 2024. For earlier years, revision is typically time-barred. Furthermore, an Updated Return under section 139(8A) cannot be filed for a simple name change.