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Payment after Filings

Updated Return Filing

Under section 139(8A) of the Income Tax Act, a new filing form, i.e., ITR-U, has been announced. This concept was announced in the Union Budget and became effective from 1st April 2022. Here is everything that this form entails!

What is an Income Tax Updated Return (ITR-U)

The Income Tax Updated Return (ITR-U) is a specific category of income tax return that allows taxpayers to file their IT return again in the below situations:

  • If they did not file earlier within the specified time frame.

  • If there are any errors or discrepancies in the original IT return.

  • If entities want to reduce unabsorbed depreciation from previous years by updating them.

  • If they want to reduce carry forward loss in the updated return.

  • If they wish to adjust their income head categorization, reflecting their earnings nature.

Who Is Eligible To File Form ITR-U?

The ITR-U form can be filed by any taxpayer, irrespective of whether they have previously submitted an original, revised, or delayed income return. This inclusive provision allows the flexibility to use this option in different situations, such as making changes, rectifying errors, providing additional information, and so on.

Who Is Not Eligible To File ITR-U?

ITR-U can’t be filed under the below circumstances.

  • If an updated return has already been filed.

  • When a survey is conducted under Section 133A.

  • It can’t be used to file a nil income or a loss return.

  • If the updated return results in a lower tax liability

  • Taxpayers who want to claim or enhance the refund.

  • If the department has initiated search proceedings under Section 132 against the taxpayer.

  • If the authorities have seized or called for books, any other documents, or assets under Section 132A.

  • If the proceeding of Assessment/Reassessment/Revision/Re-computation is pending or has been completed.

  • When there is no additional tax liability, and is adjusted with TDS credit/losses.

  • If the Assessing Officer has information against the taxpayer, such as the Prevention of Money Laundering Act, Black Money (Undisclosed Foreign Income and Assets) and Tax Act, Benami Property Transactions Act, or Smugglers and Foreign Exchange Manipulation Act.

What Is The Last Date to File the ITR-U?

The last date to file an updated return under Section 139 (8A) is within 24 months from the conclusion of the relevant assessment year.

Due dates for updated return filing

How Tax Is Calculated When Filing ITR-U

Here is the simple procedure to calculate income tax on an updated return.


Total Income Tax Liability = Tax Payable + Fees Payable (if any) + Interest + Additional Tax


Tax Liability of above total income - TDS/TCS/Advance Tax/Tax Relief etc = Net Tax Liability.

Short Brief

additional tax for updated return

Procedure For E-filing of ITR-U

Follow the below steps to file an updated ITR.

  • PAN and Aadhaar Number

  • Assessment Year for which the updated ITR is being filed.

  • Clearly state the reason for filing the updated ITR return.

  • In the second part, add details of the Head of Income under which additional income is declared in the Updated Return.

  • In the final part, provide comprehensive details on tax payments corresponding to the updated return.


Below is a representation of what this ITR form looks like.

ITR-U -2

ITR-U Verification Methods

Two methods are used to verify updated returns,i.e., ITR-U.

  • For Non-Tax Audit Cases: Electronic Verification Code (EVC)

  • For Tax-Audit Cases: Digital Signature Certificate (DSC)

Frequently Asked Questions (FAQs)

1.Can I claim the refund by filing ITR-U?

No, refund claiming, filing of nil returns, or submitting loss returns are not permissible through ITR-U. Therefore, claiming a refund through this form is not allowed.


2.Is changing the ITR form number during the updated return filing possible?

Yes, you can change the ITR form number. Let’s say you have initially filed ITR-4 for a particular assessment year, and now you want to use the ITR-1/2/3; it is allowed to do so. 

3.Can I file two ITR-Us for the same financial year?

The taxpayer can only file one Updated Return to correct any mistakes or add new information to the original return.

4.What is the due date to file an ITR-U for a respective assessment year (such as AY 2023-24)?

The time limit for filing an Updated Return is 24 months from the end of the relevant Assessment Year. For the Assessment Year 2023-24, the due date to submit an Updated Return using Form ITR-U is 31st March 2026, two years from the conclusion of 31st March 2024.

5.Can I file ITR-U if I do not have any tax payable?

No, if your total tax liability is adjusted with TDS credit and you do not have any additional tax liability, filing an Updated ITR is not applicable.

6.What Is Form ITR-U?

Form ITR-U allows individuals to revise their prior tax submissions within 24 months of filing. It aims to enhance tax compliance among taxpayers while minimizing the need for legal interventions.

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