Revise the income tax

This discussion clarifies the rules around revising income tax returns and potential penalties. If you file your original or revised Income Tax Return (ITR) on or before the due date (extended to 31st August 2019 in this case), you will not incur a penalty or late fee under section 234F. Filing a revised return after the due date might involve a late fee, but a second late fee is not applicable if one has already been paid.