Belated and revised returns compared
How do I file a belated return?
The same way as an ordinary return, choosing section 139(4) as the filing type, with the section 234F late fee. It is then e-verified within 30 days, like any other return.
When should I revise my return?
When you find a mistake or something you left out, such as an income you missed or a deduction claimed wrongly.
If your return was filed through QuickCA, message support with what is wrong and you are put back with the CA who filed it. If the mistake was the CA's, correcting it is free. If information reached them late or wrong, they may quote for the revision.
What if I miss these dates too?
An updated return (ITR-U) under section 139(8A) is the route after that. It has its own time limits and costs, set out by the income tax department.
Section numbers on this page are from the Income-tax Act, 1961, which governs AY 2026-27. From AY 2027-28 (income earned from 1 April 2026) the Income-tax Act, 2025 applies, and section numbers change.
Common questions
Can I file a belated return after 31 December 2026?
Not as a belated return for AY 2026-27. After that date, an updated return (ITR-U) under section 139(8A) is the route.
Is there a fee to revise my return?
Not if you revise by 31 December 2026. From 1 January to 31 March 2027 the section 234I fee applies: ₹1,000 if total income is up to ₹5 lakh, ₹5,000 otherwise.
Can I revise a belated return?
Yes. A revised return can correct an original or a belated return. For AY 2026-27 the time limit for both is 31 March 2027, or before assessment is completed if earlier.
Do I need to e-verify a revised return?
Yes. Every return, including a belated or revised one, has to be verified within 30 days of filing.
SOURCES
- Income Tax Department - Income Tax Returns (AY 2026-27 due dates, belated and revised returns, late fee)
- Finance Bill 2026 - Memorandum explaining its provisions (due dates, revised returns, rates for FY 2026-27)
- Income Tax Department - Section 234F (fee for filing after the due date)
- Income Tax Department - Section 234I (fee for a revised return after 31 December)
- Income Tax Department - FAQs on the 30-day timeline for e-verification