ITR-U – What Is ITR-U Form and How to File ITR-U?
ITR-U, or Updated Income Tax Return, is a form that allows taxpayers to correct errors or omissions in their previously filed Income Tax Return (ITR). It can be filed within four years from the end of the relevant assessment year. Taxpayers can submit ITR-U for the preceding four assessment years (48 months).
For FY 2024–25, ITR-U can be filed from 1 April 2026 to 31 March 2030. This article explains the concept of ITR-U, including when it can be filed, the conditions for filing it, and how additional tax liabilities are calculated.
What Is ITR-U?
The provisions related to ITR-U are covered under Section 139(8A) of the Income Tax Act, 1961.
ITR-U allows taxpayers to update their previously filed income tax returns in the following situations:
- It can be filed even if the taxpayer has missed the due dates for the original return, revised return, or belated return.
- It enables taxpayers to correct mistakes or omissions in their earlier ITR.
- It must be filed within four years from the end of the relevant assessment year.
Example:
If you filed an ITR for AY 2025–26 and missed the window for filing a revised or belated return, you can still submit an ITR-U after the end of the assessment year (31 March 2026). The updated return can then be filed within the next four years, up to 31 March 2030.
Who Can File ITR-U Under Section 139(8A)?
Any taxpayer who has made an error or omitted certain income details in previously filed returns can file an updated return under Section 139(8A) of the Income Tax Act, 1961.
An updated return can be filed if mistakes or omissions occurred in any of the following:
- Original return of income, or
- Belated return, or
- Revised return
Cases Where an Updated Return Can Be Filed
A taxpayer may file an Updated Return in the following situations:
- Return was not filed earlier – The taxpayer missed both the original and belated return filing deadlines.
- Income was not declared correctly.
- Incorrect head of income was selected while filing the return.
- Tax was paid at the wrong rate.
- To reduce the carried forward loss.
- To reduce unabsorbed depreciation.
- To reduce tax credit under Sections 115JB or 115JC.
A taxpayer is allowed to file only one updated return for each Assessment Year (AY).
Who Can File ITR-U Under Section 139(8A)?
Any taxpayer who has made an error or omitted certain income details in previously filed returns can file an updated return under Section 139(8A) of the Income Tax Act, 1961.
An updated return can be filed if mistakes or omissions occurred in any of the following:
- Original return of income, or
- Belated return, or
- Revised return
Cases Where an Updated Return Can Be Filed
A taxpayer may file an Updated Return in the following situations:
- Return was not filed earlier – The taxpayer missed both the original and belated return filing deadlines.
- Income was not declared correctly.
- Incorrect head of income was selected while filing the return.
- Tax was paid at the wrong rate.
- To reduce the carried forward loss.
- To reduce unabsorbed depreciation.
- To reduce tax credit under Sections 115JB or 115JC.
A taxpayer can file only one updated return for each Assessment Year (AY).
What Is the Time Limit to File ITR-U?
The time limit for filing an Updated Income Tax Return (ITR-U) is 48 months (4 years) from the end of the relevant Assessment Year (AY) under Section 139(8A) of the Income Tax Act, 1961.
For example:
- For AY 2025–26, the last date to file ITR-U is 31 March 2030.
- For AY 2024–25, the last date to file ITR-U is 31 March 2029.
Last Date to File ITR-U for Previous Years
| Financial Year & Assessment Year | Last Date to File ITR-U |
|---|---|
| FY 2020–21 (AY 2021–22) | 31 March 2026 |
| FY 2021–22 (AY 2022–23) | 31 March 2027 |
| FY 2022–23 (AY 2023–24) | 31 March 2028 |
| FY 2023–24 (AY 2024–25) | 31 March 2029 |
| FY 2024–25 (AY 2025–26) | 31 March 2030 |
Do You Need to Pay Additional Tax When Filing ITR-U?
Yes, taxpayers must pay additional tax along with the due tax and interest while filing an updated return.
The extended timeline—from 2 years to 4 years—gives taxpayers more flexibility to voluntarily comply with tax laws, correct mistakes, and update their returns. However, this comes with an additional tax liability depending on how late the return is filed.
Additional Tax Payable on Filing ITR-U
| Time of Filing ITR-U | Additional Tax Payable |
|---|---|
| Within 12 months from the end of the relevant AY | 25% of additional tax (tax + interest) |
| Within 24 months from the end of the relevant AY | 50% of additional tax (tax + interest) |
| Within 36 months from the end of the relevant AY | 60% of additional tax (tax + interest) |
| Within 48 months from the end of the relevant AY | 70% of additional tax (tax + interest) |
This additional tax must be paid before submitting the ITR-U, and proof of payment must be included in the updated return filing.
How to File Form ITR-U?
According to the Income Tax Act, 1961, the Updated Income Tax Return (ITR-U) must be filed along with the updated version of the applicable Income Tax Return form (ITR-1 to ITR-7).
The form is divided into two parts – Part A and Part B. Below are the steps and details required to fill each section.
Part A: General Information
This section captures the taxpayer’s basic details and information about the previously filed return.
- A1 – PAN: Enter your Permanent Account Number.
- A2 – Name: Provide your full name as per records.
- A3 – Aadhaar Number: Enter your Aadhaar card number.
- A4 – Assessment Year: Select the relevant assessment year for which you are filing the updated return.
- A5 – Previous Return Filed: Select Yes if you have already filed a return for the same assessment year.
- A6 – Section under which return was filed: Check the ITR acknowledgement to determine whether it was filed under Section 139(1) or another section.
- A7 – Return Details: Enter the form number, acknowledgement/receipt number, and the date of filing the original return (DD/MM/YYYY) as mentioned in the acknowledgement.
- A8 – Eligibility Condition: Select the applicable eligibility condition for filing the updated return.
- A9 – ITR Form Number: Choose the relevant ITR form (ITR-1 to ITR-7).
- A10 – Reason for Updating: Select at least one reason for filing ITR-U (multiple selections are allowed).
- A11 – Time Period: Choose whether the return is being filed within 12 to 48 months from the end of the relevant assessment year.
- A12 – Impact on Loss/Depreciation: If the updated return reduces the balance of carried forward loss or unabsorbed depreciation, mention the affected assessment year and whether a revised or updated return was filed earlier.
Part B: ATI – Computation of Total Updated Income and Tax Payable
This section calculates the additional income and tax liability resulting from the updated return.
- Enter the additional income under each head of income (detailed break-up is not required).
- Enter the income declared in the last return filed.
- Enter the Total Income amount (available in Part B-TI of the ITR form filed earlier).
- Enter the Amount Payable, if any (available in Part B-TT – Amount Payable section of the previous ITR).
- Enter the Refund Amount, if any (from Part B-TT – Refund section).
- Enter the tax payable amount as per the last return.
- If a refund was claimed in the last return, enter the refund amount claimed or received, including interest.
- If the return was filed late earlier, enter the late filing fee paid.
- Enter the regular assessment tax paid in the previous return.
- Calculate the aggregate liability on additional income.
- Calculate the additional tax liability on updated income (25% to 70% of the additional tax depending on the filing period).
- Calculate the net tax payable.
- Tax Paid under Section 140B: If the updated return results in additional tax payable, it must be paid as Self-Assessment Tax. After payment, enter the challan details in the form.
How to Verify ITR-U?
After filing an Updated Income Tax Return (ITR-U), the return must be verified to complete the submission process under the Income Tax Act, 1961.
You can verify ITR-U using any of the following methods:
- Aadhaar OTP – An OTP is sent to the mobile number linked with Aadhaar.
- Electronic Verification Code (EVC) – Generated through net banking, bank account verification, or Demat account.
- Digital Signature Certificate (DSC) – Used primarily by professionals or companies.
Important:
For cases that require a tax audit, verification must be done only through a Digital Signature Certificate (DSC).
How to Compute the Tax Payable for an Updated Return (ITR-U)?
When filing ITR-U, taxpayers must calculate their total tax liability, which includes additional tax and applicable charges.
Formula for Tax Calculation
Total Income Tax Liability =
Tax Payable + Interest + Late Filing Fees + Additional Tax
Net Tax Liability =
Total Income Tax Liability − (TDS / TCS / Advance Tax / Tax Relief)
Computation Table for Updated Return
| Sr. No. | Particulars | Match Figure From | Amount (₹) |
|---|---|---|---|
| A | Tax payable on additional income as per modified ITR (Part B-TTI) | Modified ITR submitted with ITR-U | XXXX |
| B | Interest on additional income under Sections 234A / 234B / 234C | Modified ITR | XXXX |
| C | Late filing fee under Section 234F | Modified ITR | XXXX |
| D | Taxes already paid or relief (TDS / TCS / Advance Tax / Regular assessment tax / Relief) | Tax payment records | XXXX |
| E | Aggregate tax liability on additional income | A + B + C − D | XXXX |
| F | Additional tax (25%, 50%, 60%, or 70% depending on filing time) | Calculated on (E − C) | XXXX |
| G | Net amount payable | E + F | XXXX |
How to Prepare ITR-U with Us
Before starting the step-by-step process, here is a quick overview of how you can prepare and file an ITR-U using TaxCloudIndia.
Step 1: Select the Client / Add the Client
If you have already used TaxCloudIndia to file the original return:
- Go to the home page.
- Select the client’s return.
- Click on “Work on Client.”
If the original ITR was filed through another platform:
- Click on the “Import Client” button.
- Upload the JSON file used for filing the original ITR.
- This will recreate the return and automatically help autofill the ITR-U details in the system.
Step 2: Enable ITR-U
After selecting or recreating the return:
- Ensure the return status is marked as “Filed.”
- If it is not marked as filed, go to Advanced Options and mark the return as filed.
- On the next screen, you will see the status message.
- Click the “ITR-U 139(8A)” button at the bottom right to enable the updated return option.
If the client has not filed an ITR for the selected period:
- Go to the Tax Filing tab.
- Click the Special Options tab.
- Select ITR-U Enabled.
Step 3: Instructions for Filling the ITR-U Schedules
General Information
Most of the general information fields will be automatically pre-filled based on the return you selected or recreated.
You should then follow the instructions mentioned in “How to File Form ITR-U”, but since the platform auto-fills much of the information, you will usually not need to manually search for details from the ITR acknowledgement.
ATI – Updated Income and Tax Calculation
In the ATI section, enter the updated income figures and verify the automatically calculated tax liability before submitting the updated return.
