Acknowledgment No. and date to be mentioned in revised Income tax return

91 views 4 replies

Milind M. Kulkarni

Practicing CA

597 Points Joined April 2011

I have filed revised return of one of my clients. After filing the revised return, certain new facts came to light due to which, I have to revise his return again. In the second revised return, under acknowledgment No. and date of filing, should I mention these details of the original return filed or those of the first revised return filed? in google AI and ChatGPT, contradictory solutions have been provided. Google AI says that I have to mention only original acknowledgment No. and date since all subsequent filings are linked to original filing, whereas ChatGPT says that I have to mention these details of the latest version of return filed as it supercedes all earlier returns filed. I want to know the correct position so as to avoid any mistakes. Kindly provide inputs. Thanks in advance.

Replies (4)

Khushi

Article Trainee

21 Points Joined December 2025

When you change your tax return, it replaces the old one. If you change it again, you need to mention the last change. Only the most recent version counts, and all updates link back to that.

Milind M. Kulkarni

Practicing CA

597 Points Joined April 2011

Thanks, but can you please share some reference link or material as I would like to check the source?

Khushi

Article Trainee

21 Points Joined December 2025

As per Section 139(5) of the Income-tax Act, each revised return substitutes and supersedes the return filed earlier. Therefore, when filing a second revised return, the acknowledgement number and date of filing of the immediately preceding revised return should be mentioned, and not that of the original return. The latest revised return becomes the operative and valid return on record, and the income-tax portal also links the subsequent revision to the most recent return filed.Accordingly, in case of multiple revisions, reference should always be made to the latest revised return.