Amendment of Return – Company and Trust (IT Form 3 & IT Form 3F)

A return is considered to be an amended one when a taxpayer is submitting his return after having submitted a return for the same Year of Assessment.

The amended return should be submitted electronically only through MRA e-Services.

The table below lists the years of assessment for which an amended return can be filed:

General Information for Amending an already filed Company and Trust Return

The following points should be noted in case of an amended return:

1. Where the company has submitted a return for a year of assessment and thereafter submits an amended return for the same year of assessment amending the previous return, it shall be deemed to have submitted the return for that year of assessment on the date of submission of the amended return and it shall be liable to pay to the Director-General a penalty for late submission of return representing Rs 2,000 per month or part of the month, up to a maximum of Rs 20,000.

2. Any additional tax on the amended return should be paid together with the appropriate penalties and interest.

3. An amended return shall not be submitted after 3 years from the end of the year of assessment to which the return relates except where it is submitted in respect of undeclared or under declared income.

4. An amended return which results into an additional tax liability does not trigger a tax audit outright.

5. Where the amended return results into a refund of tax, the latter will be processed in the same manner as any corporate tax return with a refund claim.

6. All income tax payers may be subject to tax audit by the MRA.  Thus, a taxpayer submitting an amended return may be selected for tax audit based on the current tax audit selection process, which is mainly risk based, in the same manner as another taxpayer not having submitted an amended return.

Please read the "Notes for completion of annual return" before filling in the Company Return.

Notes to IT Form 3

1. Year of Assessment 2020-2021
2. Year of Assessment 2019-2020
3. Year of Assessment 2018-2019
4. Year of Assessment 2017-2018
5. Year of Assessment 2016-2017

If you wish to amend a return already filed, click on below link:

Click Here for e-Filing an Amended return

Instructions to file amended return

1. Filing of only 5 amended return per Year of Assessment is allowed

2. Authentication is required for filing an amended return. In case the company do not have a username and/or password to file an amended return, kindly contact MRA Help Desk on 207 6000 for more information.

3. Enter Username and password to start filing

4. The company's TAN will automatically appear on the next page

5. Select Year of Assessment 2020-2021, 2019-2020, 2018-2019, 2017-2018 or 2016-2017, whichever is applicable and Click Amend Return button.

e-Filing Service Centre as from Year of Assessment 2020-2021, 2019-2020, 2018-2019, 2017-2018 and 2016-2017

e-Filing Service Centres

Click here to file / amend Corporate tax return on behalf of a taxpayer

Support Services

For further information, you may call us on MRA Help Desk 207 6000.