If you have filed your Income tax return and later on discover any omission or any wrong statement therein, you can correct this by filing a revised return. Section 139(5) of Income Tax Act, 1961 allows taxpayers to rectify their ITR at any time before three months prior to the end of the relevant assessment year or before completion of assessment, whichever is earlier. any mistake or omission such as Change of Particulars, submission of wrong ITR form, change in head of income, increase/decrease of income, claiming TDS, etc. can be made in such Revised Return.
Revised Return Under Income Tax Act 1961 – Taxzona
