Refund without adjusting relief u/s 89

If you've filed your Income Tax Return (ITR) and subsequently Form 10E, but received an intimation under Section 143(1) without the relief under Section 89 being adjusted, you have a couple of options. The consensus suggests filing a revised return is the most straightforward approach. You can do this regardless of whether you've received the initial refund or not, though it's advisable to consider the implications carefully.