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REVISED RETURN AFTER ITR PROCESSED

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Aman Modi

76 Points Posted on 19 January 2020

According to section 139(5) of IT ACT 1961, We can file revised return as follows:-

(a) Before the end of relevant AY
OR
(b) Before Completion of assessment.

Whichever is EARLIER.

Now, If IT PORTAL is showing " ITR PROCESSED" in respect of Original ITR Filed. Can we file REVISED ITR even after processing of ITR ?

ITR PROCESSED is indication of COMPLETION OF ASSESSMENT ?

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Quick Summary

This discussion clarifies whether a revised Income Tax Return (ITR) can be filed after the original ITR has been processed. According to Section 139(5) of the IT Act 1961, a revised return can be filed before the end of the relevant Assessment Year (AY) or before the completion of assessment, whichever is earlier. The consensus is that an 'ITR Processed' status does not signify the completion of assessment, meaning you can still file a revised return even after your original ITR has been processed.