Filing an Income Tax Return (ITR) is often a detailed and time-consuming process, and it is not uncommon for taxpayers to make errors along the way. These mistakes can range from minor issues, such as incorrect personal details or calculation errors, to more significant ones, including missing income, selecting the wrong tax regime, or claiming deductions incorrectly.
However, the good news is that the income tax system offers taxpayers the opportunity to correct these errors. These corrections can be made by filing a revised return, which in turn will help you avoid penalties as long as you rectify the mistakes within the prescribed timelines.
For taxpayers who filed their ITRs on 16 September for Assessment Year 2025-26, the last date to file a revised return is 31 December 2025, which is tomorrow.
Even as the clock is ticking, many people might also wonder whether they need to verify a revised income tax return in the same way they verified their original ITR. Here is a detailed explanation of the same.
Is it mandatory to verify the revised ITR in all cases?
Verification of a revised ITR is mandatory in all cases. If a revised return is filed but not verified — either online or by submitting a signed ITR-V- it is treated as invalid and deemed never to have been filed, according to multiple experts.
As a result, the Income Tax Department will not process the revised return unless the verification is completed within the prescribed time, said Siddharth Maurya, Founder of Vibhavangal Anukulakara.
What if your original ITR was verified, but the revised return is submitted and not verified?
In cases where a revised return is filed but not verified within the prescribed time, only the original return remains valid, rendering the revised return null and void, said Suraj Singh, Founder of S D Singh & Associates.
He also added that any changes made in the revised filing will not be taken into account.
“The Income Tax Department will then make the judgment on the case as per the original return that has been authenticated,” Maurya confirmed.
Would each of the amended returns be required to be verified if you submit multiple?
According to experts, every new return must be independently validated. “Every new return shall be termed a new return, and without verification, none shall be termed valid returns, regardless of how the previous returns were verified,” Maurya noted.
Hence, each revised return is treated as a fresh return and therefore requires its own verification, Singh noted.
It is also important to note that there is no separate time limit to verify the revised ITR. The same rule applies as for the original return, meaning verification should be done within 30 days from the date of filing the revised return. Failing to do so will render the revised return invalid, said Manish Golyan, Partner at Gupta Jai & Company.
