Revised ITR Due Date
For FY 2023-24 due date to file revised ITR is 31st December 2024.
Difference between Belated Return & Revised Return
Belated Return
If you missed ITR filling by due date 31st July 2024 then you can file belated ITR within 31st December 2024 with late fee of Rs. 1000 or 5000.
Revised Return
Original return filed by due date i.e., 31st July 2024, then it can revised without paying late fee.
If original return filed after the due date then while filling revised ITR late fee will be applicable.
Switching tax regime in a revised return
While filing revised ITR you can switch tax regime before 31st December with certain conditions:
When original ITR filed before 31st July
| Income | Original ITR | Scheme can be opted for filling revised ITR |
| Not having Income from Business and Profession | Old Tax Regime | New Tax Regime |
| No Income from Business or Profession | New Tax Regime | Old Tax Regime |
When original ITR filed after 31st July
| Income | Original ITR | Scheme can be opted for filling revised ITR |
| Not having Income from Business and Profession | Old Tax Regime | New Tax Regime |
| No Income from Business or Profession | New Tax Regime | Cannot opt old tax regime |
What to do if department sends notice u/s 139(9)?
If department sends notice of defective ITR u/s 139(9), you can either file the return as a fresh/ revised return.
What is defective ITR under Section 139(9)?
A defective ITR u/s 139(9) of the Income Tax Act refers to a return that is considered incomplete or incorrect by the Income Tax Department.
When an ITR is marked as defective, the taxpayer is notified and given a chance to correct and re-file the return within a specified time frame.
Common Reasons for a Defective ITR
- When details like the PAN, bank account details or TDS information are missing or incorrect.
- Forms are filled out are left incomplete.
- You are liable for tax audit but you file your return without tax audit.
- Claimed wrong deductions or beyond the limits.
How to check the reason for getting notice under Section 139(9)?
- Log in to income tax official website.
- Click on pending action and then e-proceedings.
- Once clicked on e-proceedings, you will be able to see your pending actions, it will be listed under "For your action and view Notices." Click on the notice to view it.
- The password to open notice is PAN in lowercase and date of birth in DDMMYYYY format.
- After reviewing the notice, click on "Submit a response."
- Choose whether you agree or disagree with the notice.
- If you agreed and selected "offline utility" as the mode of response, upload the corrected file to rectify the defect.
Time limit provided to respond notice u/s 139(9)
If you receive a notice u/s 139(9), you will be provided 15 days from the date of receiving the notice to rectify the defect in the return.
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