How to revise ITR1 and pay TAX back to ITD, if refund is received u/s.143(1)

Assesse, a super senior citizen has filed ITR1 before 31st July 2022. He has only income from pension and fixed deposit. He received intimation order u/s 143(1) with refund of Rs. 55,127/-. Entire TDS which was deducted was refunded back to him with interest u/s.244a [Rs.1,080/-].  Later he realised he has reported less income under the head pension. 

Q) How to revise ITR1, if such ommision has been made, unknowingly ?

Q) How to revert income tax refund received back to the Department. ?

Q) What should be done first out of these two "FILING REVISED ITR1" or "PAYING TAX" ?

Q) How to pay tax in such scenario ? [Since Income Tax portal is not yet updated with such intimation order u/s.143(1) and there is no provision to pay same within ITR1 itself because TDS is reflecting as Taxes Paid.]  

Replies (3)
Quick Summary
This discussion addresses how a super senior citizen can revise their ITR1 after receiving a refund under Section 143(1) due to underreporting pension income. It explores the process of paying the excess refund back to the Income Tax Department and clarifies the order of operations: whether to file the revised return first or pay the additional tax. The advice suggests calculating the revised tax liability, adding any interest received, paying this amount first, and then filing the revised ITR1 without claiming the original TDS refund.

Calculate tax liability as per revised assessment, add to that the interest received from CPC. Pay the calculated tax first & then revise return, without claiming TDS. Even of TDS is auto-calculated, do not worry for the refund calculation. CPC will take care of it.

Calculate your tax with interest and deposit it .File ITR showing that challan , your return shows refund but when intimation issued it will automatically assessed amount adjusting the refund issued.
First try to know which are the conditions for filing return under Sec 143(1) .

a) return declared under section 143(1)
b)file a revised return.

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