How Many Times Can You File ITR in a Year?
How Many Times Can You File ITR in a Year?
Complete Guide for FY 2024–25 & AY 2025–26
Filing your Income Tax Return (ITR) is an important part of your financial responsibility, but what if you make a mistake or forget to report something?
Can you file your ITR again?
Can you revise it multiple times?
Let’s break it down clearly for FY 2024–25 (AY 2025–26).
🧾 How Many Times Can You File ITR in a Year?
✅ Technically, you can file your ITR more than once, but under specific conditions and types of returns:
1. Original Return – Your first return
2. Revised Return – If you made a mistake in the original return
3. Belated Return – If you missed the due date but still want to file before 31st Dec
4. Updated Return – If you realize something was left out even after the deadlines
Let’s understand each one with timelines and limits.
📌 1. Original ITR
The first time you file your return for a financial year is called the Original Return.
• Due date for FY 2024–25: 31st July 2025 (non-audit cases)
• You’re allowed to file it once unless an error is discovered later
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🔁 2. Revised Return (Section 139(5))
If you’ve filed your ITR and later discover:
• An error in income reporting
• Missed deductions
• Wrong bank account or TDS mismatch
You can revise your return any number of times before 31st December 2025 (for AY 2025–26).
✅ Good news: There’s no limit on how many times you can revise, as long as it’s within the deadline.
💡 Just make sure your latest revision is correct because each revised return replaces the previous one.
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⌛ 3. Belated Return (Section 139(4))
If you missed the 31st July 2025 deadline, you can still file your ITR as a belated return until:
• 31st December 2025
Penalty under Section 234F:
• ₹5,000 (₹1,000 if income < ₹5 lakh)
You can revise your belated return once before the same 31st Dec deadline.
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🆕 4. Updated Return (Section 139(8A))
If you've already filed your return but want to update income or fix omissions, you now have a new window of 2 years to file an Updated Return.
🗓️ Updated Return Timeline for FY 2024–25:
• Can be filed till 31st March 2028
🔁 However, you can only file an Updated Return once per year.
⚠️ You cannot use an updated return to:
• Claim or increase a refund
• Reduce tax liability
• Carry forward losses
A penalty of 25–50% of the additional tax payable is applicable.
📝 Summary Table
| Type of Return | Deadline | How Many Times Allowed? |
| Original Return | 31st July 2025 | Once |
| Revised Return | 31st Dec 2025 | Unlimited |
| Belated Return | 31st Dec 2025 | Once |
| Updated Return | Till 31st Mar 2028 | Once per FY |
Final Words
While you can file your ITR more than once if needed, each filing must follow the applicable section and timeline.
🔁 Revised returns can be filed multiple times, but updated returns only once.
The key is to file early, review carefully, and revise only if necessary.
