What is an updated return (ITR-U)?
Reviewed by Ranga & Company
ITR-U: An updated return (ITR-U) lets you report income you missed after the normal and belated deadlines have passed, within 48 months from the end of the assessment year, by paying additional tax.
At a glance
- Section
- 139(8A) of the 1961 Act
- Time limit
- 48 months from the end of the assessment year
- Additional tax
- 25% to 70% of the extra tax and interest, depending on delay
- Purpose
- Only to increase income or tax; not for refunds or losses
Additional tax by delay
| Filed within | Additional tax |
|---|---|
| 12 months from end of AY | 25% |
| 24 months | 50% |
| 36 months | 60% |
| 48 months | 70% |
When you cannot file ITR-U
- To claim or increase a refund, or to reduce tax
- To file a loss return or increase a loss
- When a search, survey or assessment or reassessment is pending or completed for that year
Common mistakes
- Waiting for a notice; once proceedings start, ITR-U is no longer available
- Trying to use ITR-U to claim a refund
Frequently asked questions
How long do I have to file an updated return?
48 months from the end of the relevant assessment year.
Can I claim a refund through ITR-U?
No. An updated return can only increase your income or tax.
Can I file ITR-U if I never filed a return?
Yes, provided it results in tax payable and no proceedings are pending for that year.
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