The mode of filing and method of verification for a revised return is similar to that for an original return. The only difference being the revised return will carry the changes proposed to be made and also details of the earlier return filed i.e. date of filing of earlier return and the acknowledgement number
There is no restriction on the number of times a return can be revised, provided it fulfils the stipulated criterion. However, one has to file the revised return in the same mode in which the original return was filed. That means if the original return was filed electronically, the revised return too has to be filed electronically. Similarly, if the original return was filed physically, the revised return should also be filed physically.
There is no separate form to file a revised return, but make sure you tick the space that specifies that this is a revised return. Also, mention the acknowledgement number of the original return. Once a revised ITR is filed, the original or the previous return is deemed to be withdrawn.
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