You filed your return, then spotted a mistake and revised it. Then you found another issue and need to revise again. A common question comes up here: when you revise a second or third time, which acknowledgement number do you enter? The answer is simple, and getting it wrong can cause problems.
You can revise as many times as you need
There is no limit on how many times you can revise a return under Section 139(5). You can revise it again and again, as long as you do it in time. The deadline is the end of the assessment year, 31 March (31 March 2027 for returns of FY 2025-26), or the date your return is assessed, whichever comes first. If you revise after 31 December, a fee of 1,000 applies (5,000 if your total income is above 5 lakh). Even a late (belated) return can be revised.
Always quote the original return
Here is the key point. Every time you revise, no matter whether it is the first revision or the fourth, you must quote the acknowledgement number and date of your original return. That is the very first return you filed. You do not quote the previous revised return.
So if your history is: original, then revised, then revised again, and now you are revising a third time, the number you enter is still the original return's 15-digit acknowledgement number, with its original filing date.
On the portal it is usually filled in for you
If you revise online, when you select the 139(5) option, the portal pre-fills the original return's receipt number and date for you. Just check that the pre-filled number is the original one before you submit. If you use the offline utility, you type it in yourself, so enter the original return's number and date.
A quick tip if you get an error
If the portal rejects the original number, the usual cause is not the wrong number. It is often that the original return was never verified, or the date entered does not match exactly. Check those first.
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