How to Correct Mistakes in ITR After Filing FY 2024–25

It is important to file your Income Tax Return (ITR) in time, but suppose you come to know that there’s an error in the filed ITR. Don’t worry. The Income Tax Department of India has provisions to change or amend your ITR — even after filing.

If you typed a mistake, provided wrong income information, left out deductions, or chose the incorrect ITR form, you can correct the mistake with a revised return or seek rectification under Section 154.

This is the step-by-step guide to rectifying errors in ITR for FY 2024–25, the nature of errors you can rectify, timelines, and the step-by-step procedure — simple enough for salaried employees, freelancers, and small entrepreneurs alike.

Why Correcting ITR Mistakes Is Important

Filing an incorrect return can lead to:

• Mismatch notices from the Income Tax Department
• Incorrect tax calculations
• Missed refunds
• Penalties or scrutiny

If you’ve realized an error after submission, the earlier you fix it, the better. The Income Tax Act allows you to file a revised return under Section 139(5) or request rectification under Section 154, depending on the situation.

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🔍 Common Mistakes Taxpayers Make While Filing ITR

Before diving into the correction process, here are typical mistakes taxpayers make:

• Declaring wrong income (e.g., missed rental or capital gains income)
• Choosing the wrong ITR form (e.g., filing ITR-1 instead of ITR-2)
• Forgetting to claim deductions under Section 80C, 80D, etc.
• Providing incorrect bank details
• Omitting Form 16 details or TDS data
• Reporting incorrect PAN or Aadhaar number
• Not including interest income (FD, savings account)
• Filing under the old regime instead of new (or vice versa)

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🧾 Method 1: File a Revised Return (Section 139(5))

If you discover a factual or clerical error, you can revise your ITR using this provision.

✅ Eligibility:

Anyone who has already filed the original return on or before the due date (July 31, 2025 for most individuals) can revise it.

✅ Deadline:

You can revise the ITR by December 31, 2025 (unless extended by the government).

✅ When to Use:

• Missed income
• Wrong deductions
• Incorrect ITR form
• Banking errors
• Capital gains misreporting

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✍️ Step-by-Step: How to File a Revised ITR for FY 2024–25

1. Visit the Income Tax e-Filing Portal:
   https://www.incometax.gov.in
2. Log In Using PAN & Password
3. Go to ‘e-File’ → ‘Income Tax Returns’ → ‘File Income Tax Return’
4. Select:
   • Assessment Year: 2025–26
   • Filing Type: Revised Return
   • Return Filing Section: 139(5)
5. Enter Original Acknowledgement Number and Filing Date
6. Make Corrections to income, deductions, tax details, or other errors
7. Verify and Submit the revised return
8. E-Verify using Aadhaar OTP, Netbanking, or other options

You’ll receive a new acknowledgment number for the revised return.

✅ You can revise your ITR multiple times before the final deadline.

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🔄 Method 2: Rectification Request (Section 154)

If there is a mistake in the processing of your ITR by the department — like a wrong calculation or TDS mismatch — you can request a rectification.

✅ When to Use:

• TDS credit not considered
• Wrong refund processed
• Errors in tax calculation by the CPC
• Mismatch in Form 26AS and return data

✅ Eligibility:

Can be filed after your ITR is processed and an intimation under Section 143(1) is issued.

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✍️ Step-by-Step: How to File Rectification for FY 2024–25

1. Visit the Income Tax Portal:
   https://www.incometax.gov.in
2. Log in and Go to ‘Services’ → ‘Rectification’
3. Click “New Request” under the “Rectification” section
4. Choose ‘Assessment Year’ as 2025–26
5. Select the Reason for rectification (e.g., TDS not reflected, wrong tax calculation)
6. Upload corrected XML/JSON or select pre-filled data
7. Submit and wait for acknowledgment
8. Track status under ‘Rectification History’

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📁 Difference Between Revised Return and Rectification

Feature	Revised Return (139(5))	Rectification (Section 154)
When to Use	For your own mistakes in ITR	For processing mistakes by CPC
Eligibility	Filed original return on time	ITR already processed
Time Limit	Till Dec 31, 2025	Within 4 years of assessment
Filed By	Taxpayer	Taxpayer or IT Dept.
Submission Format	Complete ITR	Only selected data corrected

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📎 Example Scenarios

🔹 Example 1: Missed Interest Income

You forgot to report ₹10,000 of FD interest. You can file a revised return under 139(5) and add the missing income.

🔹 Example 2: TDS Not Reflected

The CPC missed your TDS claim even though it appears in Form 26AS. File a rectification request under Section 154.

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❗ Important Points to Remember

• You must have filed the original return before the due date to revise
• Revised return replaces your original ITR completely
• You can revise multiple times, but do so before Dec 31, 2025
• Rectification can only be done after processing
• Always e-verify every revised or rectified return
• Save all acknowledgments for future reference

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🧠 FAQs: ITR Correction for FY 2024–25

Q1. Can I revise a return filed after the due date?
❌ No. Only ITRs filed before the due date are eligible for revision.

Q2. Can I revise ITR if I’ve already received my refund?
✅ Yes. Refunds will be recalculated after the revised ITR is processed.

Q3. What if I discover the mistake after December 2025?
You can no longer revise. In rare cases, you may apply for condonation of delay under Section 119(2)(b).

Q4. Is there a penalty for revising ITR?
❌ No penalty, unless you under-reported income and receive a scrutiny notice later.

Q5. Can I switch from old tax regime to new in revised return?
✅ Yes, but only if done before the due date for filing returns. Not allowed in belated or revised returns after the due date.

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✅ Conclusion: Fix It Before It’s Too Late

If you’ve made an error in your ITR for FY 2024–25, the Income Tax Department gives you ample opportunity to fix it. Whether you file a revised return under Section 139(5) or request a rectification under Section 154, it’s critical to take timely action.

Always:

• Keep Form 26AS and AIS handy
• Use auto-filled data where possible
• E-verify all filings
• Reconcile refund or tax dues post-correction

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ALSO READ-ITR Filing for NRI FY 2024–25: Step-by-Step Guide for Non-Resident Indians