Revision of ITR .

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is it mandatory to everify my original itr before filing revised itr ??
or i can file revised itr without everification !?
Replies (9)
Why you want to file revise return ?.
@ Avi Jain

It's not required to e verify the original ITR . You can file revised return using ITR ack no & date of filing which will be available after filing ITR .

So you can file revised return without e verification of original ITR
Yes, you can file revise return without e-verifing the original return.

but, Why you want to file revise return ?
Revision might be for various reasons like missed few details or entered wrong details.Omission of income details etc
Procedure
1. First the original return within due date
2. e verification mandatory
3. if there is an instruction from the AO TO RAISE A REVISED RETURN FOR ANY REASON WHATSOEVER ITS OBLIGATORY FOR THE ASSESSE TO FILE A REVISED RETURN
4. AGAIN E VERIFICATION.
NIDHI PLS CHECK.
THE ACT SPECIFIES THIS.
Hope Practically the website accept the revised return using ack no & date of filing..

We have 120 days time to verify ITR.So one can file revised ITR without verification of Original return.

It's not mandatory to verify for revised return.You can just e verify revised return & which will be taken for processing
I have faced with many of my clients.
its on the safer side

139 1 original  not verified as good as not submitted

one can submit again under 139 4 after the due date

for rev 139 5 you need  139 1 acknowledgment number and filing date of verified ITR

ITR  submitted and everified late after due date 31-12-21  subject penalty

Late Filing Fee Details

 Between 31st December 2021 to 31st March 2022

Total income Below Rs 5,00,000   Rs. 1000  above Rs 5000

 

 

 

Not compulsory to verify original return but as said by Jagdish sir if original return not verified then penalty will be levied for revised return if filed after due date.


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