Updated Return (ITR-U) Filing
File an updated return (ITR-U) to correct or report income for earlier years within the allowed period.
What's covered
- ITR-U is the updated return under §139(8A) of the Income-tax Act, expanded by the Finance Act 2025 with effect from 1 April 2025; it lets a taxpayer voluntarily report income that was missed or under-stated in an earlier year, even after the windows for an ordinary, belated or revised return have closed.
- The filing window for an updated return is now 48 months from the end of the relevant assessment year — substantially longer than before — so for a given assessment year you can come forward and regularise your income over a much wider period than the ordinary return deadlines allow.
- Coming forward is not free: ITR-U carries an additional tax on top of the normal tax and interest due, on a sliding scale — 25% where the updated return is filed within 12 months of the end of the assessment year, 50% within 24 months, 60% within 36 months, and 70% within 48 months — so the earlier you regularise, the lower the additional tax.
- ITR-U is purposely one-directional: it cannot be used to reduce your total income, to claim or increase a refund, or to increase a reported loss, and it cannot be filed in specified situations — for instance where it would not increase your tax liability, or where assessment, reassessment or certain proceedings for that year are pending or completed.
How we work
- 01
Confirm eligibility and the window
We check that an updated return is permitted for the year — that it will increase your tax liability rather than create or enlarge a refund or loss, and that no barring proceeding applies — and confirm the filing falls within 48 months from the end of that assessment year.
- 02
Compute the tax, interest and additional tax
We compute the additional income, the tax and interest payable, and the additional tax under §139(8A) at the rate fixed by how late you file — 25% within 12 months, 50% within 24 months, 60% within 36 months or 70% within 48 months of the end of the assessment year.
- 03
Pay and file ITR-U
After the tax, interest and additional tax are paid, we prepare and e-file the updated return on the income-tax portal with the reason for updating, and complete verification so the year is regularised on record.
Documents required
- PAN and Aadhaar of the taxpayer
- The original, belated or revised return for the year, if one was filed
- Details of the income being added or corrected, with supporting proof
- Form 26AS and the Annual Information Statement (AIS) for the year
- Challans for the tax, interest and additional tax paid
Applicable laws & forms
- §139(8A) — updated return, expanded by the Finance Act 2025 with effect from 1 April 2025
- Filing window — 48 months from the end of the relevant assessment year
- Additional tax — 25% within 12 months, 50% within 24 months, 60% within 36 months, 70% within 48 months of the end of the assessment year
- Restrictions — cannot reduce income, claim or increase a refund, or increase a loss; barred in specified pending or completed-proceeding situations
- §139(5) revised return — by 31 December of the assessment year; §139(4) belated return — distinct from an updated return
Frequently asked questions
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Government fees
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Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.