We’re seeing a lot of confusion around the categories under which you can file your Income Tax Return (ITR). Many of you might be filing taxes for the very first time, or maybe you’ve already filed but spotted a mistake and are now wondering what to do.
If you go online and search, you’ll see a flood of terms like original return, revised return, belated return, discarding the ITR.
But each applies to a different situation, and it’s important to know which one to choose when. Let’s go through them one by one.
1. Original ITR u/s 139(1)
It is the first valid return filed for a financial year within the due date.
For FY 2024-25, the deadline is 15th Sept 2025, or 31st October 2025 if you require an audit.
2. Belated ITR u/s 139(4)
A belated return is what you file if you miss the original deadline and can be filed till 31st December of the assessment year. Filing late, however, attracts a late fee under Section 234F (up to ₹5,000) and also an interest on any unpaid taxes.
Another limitation is that your capital and business losses cannot be carried forward if you file a belated return. Also, you’ll have to compulsorily choose new regime when filing belated return, even if old regime saves you more money.
3. Revised ITR u/s 139(5)
A revised return lets you correct a return you’ve already filed. This could be due to missing income, an incorrect deduction, choosing the wrong ITR form, or even an error in details.
For FY 2024-25, the deadline to file a revised return is 31st Dec 2025.
When you file a revised ITR, it replaces the original, and the ITD considers only the latest filed return.
4. Discard ITR
Earlier, once you filed an ITR, the only way to correct an error was to file a revised return. But now government allows you to discard an original, revised, or belated return, but only if you haven’t e-verified it yet. Once a return is e-verified, the only option is to file a revised ITR.
If you discard your return after the deadline has passed, you’d have no choice but to file a belated return. So, it’s better to e-verify and file a revised return instead.
We have made a simple flow chart to help you understand when each category of return is applicable.
Lastly, remember that tax filing isn’t complete until you e-verify your return. You have 30 days from the date of filing to e-verify it, otherwise your return will be considered invalid.