Types of Income Tax Return in India

By | May 19, 2025
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Types of Income Tax Return

Understanding the different ITR filing categories.

Original Return

Filed for the first time for a financial year, within the due date.
(Sec 139(1))

Belated Return

Filed after the due date, but before the end of the assessment year or completion of assessment.
(Sec 139(4))

Revised Return

Filed to correct an omission or wrong statement in the original return.
(Sec 139(5))

Updated Return

Filed to offer additional income not previously reported, within 24 months from the end of the relevant AY.
(Sec 139(8A))

Note: This chart provides a brief overview.
Always refer to the Income Tax Act and Rules for detailed provisions and consult with a tax professional.
The sections mentioned are indicative and subject to legislative updates.