Revised ITR Filing (ITR-U) Registration
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An Updated Return, commonly referred to as ITR-U, is a special return introduced under Section 139(8A) of the Income Tax Act, 1961 (by the Finance Act, 2022), allowing a taxpayer to voluntarily correct errors, omissions, or under-reported income in a previously filed return — or to file a return for the first time — even after the deadlines for the original return, belated return, and revised return have all lapsed.
Salient Features, Documents Required, Process and Frequently Asked Questions
An Updated Return, commonly referred to as ITR-U, is a special return introduced under Section 139(8A) of the Income Tax Act, 1961 (by the Finance Act, 2022), allowing a taxpayer to voluntarily correct errors, omissions, or under-reported income in a previously filed return — or to file a return for the first time — even after the deadlines for the original return, belated return, and revised return have all lapsed.
It is best understood as a last-resort compliance window: a taxpayer who has missed every earlier opportunity to file or correct a return can still come forward, declare the correct income, and pay the resulting tax along with a graduated additional tax, rather than risk detection through department scrutiny or reassessment. ITR-U is distinct from a revised return under Section 139(5), which is available only before the end of the relevant assessment year (or before assessment is completed) and does not carry any additional tax. Once that window closes, ITR-U becomes the only remaining route to correct or supplement a return, subject to its own conditions, timelines, and cost.
Following Budget 2025, the time limit to file ITR-U was extended from 24 months to 48 months from the end of the relevant assessment year — for example, for AY 2024-25 (FY 2023-24), ITR-U can be filed up to 31 March 2029, and for AY 2025-26 (FY 2024-25), up to 31 March 2030.
ITR-U can be filed whether the taxpayer has already filed an original, belated, or revised return for that year, or has not filed any return at all for that year — the common thread is that the earlier position needs correction or supplementation.
Individuals, HUFs, firms, LLPs, companies, AOPs, and BOIs are all eligible to file an Updated Return, subject to meeting the underlying conditions.
An Updated Return must always result in additional tax payable; it cannot be used to claim or increase a refund, or to reduce a tax liability already reported — an ITR-U attempting either is treated as invalid.
Historically, ITR-U could not be filed to declare or increase a loss. Effective 1 April 2026, taxpayers may file an Updated Return specifically to reduce a previously claimed carried-forward loss (though not to increase it), with corresponding updated returns also required for each subsequent assessment year affected by that reduction.
Beyond the normal tax and interest otherwise payable, an additional tax applies on the aggregate of tax and interest, meaning the cost of using this window rises the longer a taxpayer waits:
Previously, ITR-U could not be filed once assessment, reassessment, or revision proceedings were pending or completed for that year. Under Budget 2026 proposals, a taxpayer may now file an Updated Return even after reassessment proceedings under Section 148A have commenced, subject to an additional 10% tax on top of the otherwise applicable additional tax — though this route closes if a Section 148A show-cause notice is issued more than 36 months after the end of the relevant assessment year (unless the officer subsequently finds no valid case for reassessment, in which case the standard 48-month ITR-U window still applies).
ITR-U cannot be filed for a year in which a search under Section 132 has been initiated, books/assets have been requisitioned under Section 132A, or a survey under Section 133A (other than a limited TDS-verification survey under 133A(2A)) has been conducted, reflecting the intent that this is a voluntary-disclosure route, not a shield once enforcement action has begun.
Because ITR-U builds on and supplements an existing (or entirely missing) return, the documentation required overlaps substantially with standard ITR filing, with some ITR-U-specific additions:
ITR-U is filed entirely online through the Income Tax Department's e-filing portal, as an addition to the applicable regular ITR form.
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