Section 139(5) → Section 152(5)
Revised return
Quick Answer
Section 139(5) of the Income Tax Act, 1961 (Revised return) corresponds to Section 152(5) of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 139(5)
The starting point is Section 139(5) of the Income Tax Act, 1961 — revised return. Allows a taxpayer to revise a previously filed return to correct errors or omissions. Deadline is December 31st of the Assessment Year.
The new code maps this to Section 152(5): the provision is retained and renumbered as Section 152(5) of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Revision can be done multiple times before the deadline, provided the original return was filed.
On the ground, changes to Section 139(5) carry a High impact. The primary mistake-correction mechanism for taxpayers.
Sec 139(5)
Provision Summary
Allows a taxpayer to revise a previously filed return to correct errors or omissions. Deadline is December 31st of the Assessment Year.
Sec 152(5)
Provision Summary
Retained. Revision can be done multiple times before the deadline, provided the original return was filed.
Key Changes & Highlights
- The CPC portal instantly overrides the previous acknowledgment number with the revised one to prevent dual-processing.
Related Sections
Frequently Asked Questions
What does Section 139(5) of the Income Tax Act 1961 deal with?
Section 139(5) of the Income Tax Act, 1961 covers revised return. Allows a taxpayer to revise a previously filed return to correct errors or omissions. Deadline is December 31st of the Assessment Year.
Where does Section 139(5) of the ITA 1961 go under the Income-tax Act, 2025?
Section 139(5) of the Income Tax Act, 1961 maps to Section 152(5) of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Revision can be done multiple times before the deadline, provided the original return was filed.
Why does the change to Section 139(5) matter for taxpayers?
The transition impact for Section 139(5) is rated High. The primary mistake-correction mechanism for taxpayers.
What are the key changes to Section 139(5) under the Income-tax Act, 2025?
The CPC portal instantly overrides the previous acknowledgment number with the revised one to prevent dual-processing. These points are specific to Section 139(5) (Revised return).
Disclaimer: This mapping of Section 139(5) (Revised return) to Section 152(5) of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 139(5) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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