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

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 (5)
Quick Summary
When filing a second revised income tax return, you should reference the acknowledgment number and date of the *first* revised return, not the original return. Each revised return supersedes the previous one, making the latest version the operative and valid return. The income tax portal also links subsequent revisions to the most recent filing.

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.

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

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.

If you're still unsure, please wait. I'll ask Sir and get back to you tomorrow.

This year, when I am filing a second revised ITR, I am unable to put the acknowledgement number of the immediately preceding itr. It only accept the original, the very first itr. This is second Revision, I am filing and it is not taking the acknowledgement number of the first revision Can u please suggest 

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