Belated, Revised and Defective ITR: Sections 139(4), 139(5), 139(9)
Last verified: June 2026, against the Income Tax Act provisions and Budget 2025 announcements cited below. Figures apply to FY 2025-26 (AY 2026-27). This is general information, not personal tax advice.
Missed the ITR deadline, spotted a mistake after filing, or received a notice saying your return is “defective”? The Income Tax Act has a specific route for each situation — Sections 139(4), 139(5) and 139(9). Knowing the difference (and the deadlines) can save you penalties and a lapsed refund.
Belated return — Section 139(4)
If you miss the original due date, you can still file a belated return up to 31 December 2026 for AY 2026-27. The costs:
- Late fee under Section 234F: ₹5,000, reduced to ₹1,000 if total income is up to ₹5 lakh.
- Interest under Section 234A at 1% per month on unpaid tax.
- You lose the right to carry forward capital, business and speculative losses (house-property loss is the exception).
Revised return — Section 139(5)
Filed your return and then found an error — a missed deduction, wrong bank interest, an extra capital gain? File a revised return to correct it, also up to 31 December 2026 (or before assessment is completed, whichever is earlier). Key points:
- You can revise as many times as needed before the deadline.
- You can even revise a belated return.
- The revised return fully replaces the original.
Defective return — Section 139(9)
If the Assessing Officer finds your return incomplete or inconsistent — for example, tax paid not matching the return, or missing mandatory schedules — you get a defective return notice under 139(9). You then have 15 days (extendable on request) to fix it. Ignore it and your return is treated as invalid, as if never filed.
How these differ from an updated return (ITR-U)
If even the belated/revised window has closed, a separate facility — the updated return (ITR-U) — lets you file up to 48 months later, but only to increase income and with additional tax. It cannot be used to claim a refund or reduce income.
Quick comparison
| Type | Section | Deadline (AY 2026-27) | Purpose |
|---|---|---|---|
| Belated | 139(4) | 31 Dec 2026 | File after missing due date |
| Revised | 139(5) | 31 Dec 2026 | Correct a filed return |
| Defective | 139(9) | 15 days from notice | Fix an incomplete return |
FAQs
Can I carry forward losses in a belated return?
No, except house-property loss. To carry forward capital and business losses you must file by the original due date. See set-off and carry-forward of losses.
How many times can I revise my return?
As many times as needed, up to 31 December 2026 for AY 2026-27.
What if I ignore a defective-return notice?
Your return is treated as invalid — effectively unfiled — which can trigger penalties and loss of refund.
Is there a late fee on a belated return if my income is below the taxable limit?
If your income is below the basic exemption limit, the 234F late fee generally does not apply, but specific situations vary.
