Section 139(5) of the Income Tax Act of 1961 provides taxpayers with the option to submit a revised income tax return if errors were made in previously filed returns.

Incase if you discover errors or omissions in your initial ITR, such as reporting incorrect income, deductions, or other details, a Revised Return allows you to rectify these errors, ensuring the provision of correct and updated information to Income Tax Department. The last date of filing the revised return is 31^st dec of every financial year.

Belated Return:

Normally an ITR  has to be filed by the stipulated due date, which in most of the cases is 31 ST July of every year. Still, in case you could not meet the deadline, there is still a chance. Your ITR can be filed belatedly, even after the due date upto31st December of the next year. Not to forget, belated return attracts interest and late fees.