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How to file Revised Income Tax Return: Step-by-step guide How to file Revised Income Tax Return: Step-by-step guide Check here the step-by-step guide to file Revised ITR. advertisement Representational Image We often end up making small mistakes while filing an income tax return (ITR). The tax department has a provision that allows taxpayers to rectify any errors made while filing ITR. Section 139(5) of the Income-Tax Act, 1961 allows taxpayers to rectify their mistakes in their original tax returns by filing a revised return. One should file a revised ITR on or before the completion of the applicable assessment year. Assessment year is the year immediately following the financial year for which the return is filed.

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