ITR-U (Updated Return): File Missed or Corrected Returns up to 48 Months

Who can file ITR-U?

• Any person — individual, HUF, firm or company — whether or not they filed an original, belated or revised return for that year.
• Typical uses: a return that was never filed, income missed in the original return (interest, capital gains, foreign income, AIS mismatches), or wrong heads/rates that understated tax.
• Only one ITR-U can be filed per assessment year — it cannot itself be revised, so it must be complete and correct.
• It is filed in the applicable ITR form along with the ITR-U schedule, with proof of payment of tax under Section 140B before submission.

Additional tax payable (Section 140B)

When ITR-U is filed (from end of relevant AY)	Additional tax on (tax + interest)	For AY 2025-26, this means filing by
Up to 12 months	25%	31 March 2027
12 to 24 months	50%	31 March 2028
24 to 36 months	60%	31 March 2029
36 to 48 months	70%	31 March 2030

• The additional tax is over and above the normal tax, interest under Sections 234A/234B/234C and the late fee under Section 234F (Rs 1,000 or Rs 5,000) where no original return was filed.
• Credit is allowed for TDS, TCS, advance tax and relief already available for that year.

Assessment years open as of June 2026

• AY 2022-23 (FY 2021-22): open until 31 March 2027 — 70% additional tax.
• AY 2023-24 (FY 2022-23): filing now falls in the 24-36 month band — 60% additional tax; window ends 31 March 2028.
• AY 2024-25 (FY 2023-24): filing now falls in the 12-24 month band — 50% additional tax; window ends 31 March 2029.
• AY 2025-26 (FY 2024-25): within 12 months — only 25% additional tax if filed by 31 March 2027; window ends 31 March 2030.
• The window for AY 2021-22 closed on 31 March 2026. For the current AY 2026-27 (FY 2025-26), file a normal, belated or revised return — not ITR-U.

When ITR-U cannot be filed

• If it is a return of loss, reduces your tax liability, or results in or increases a refund.
• If a search under Section 132, survey under Section 133A (other than TDS survey) or requisition under Section 132A has been initiated against you.
• If assessment, reassessment, recomputation or revision is pending or completed for that year, or information under specified laws (e.g. Black Money Act, PMLA, Benami Act) has been communicated.
• For ITR-U filed after 36 months: barred where a show-cause notice under Section 148A has been issued, unless the officer ruled under Section 148A(3) that it is not a fit case for reassessment.
• One updated return already filed for that year.

ITR-U vs revised vs belated return

• Belated return (Section 139(4)) and revised return (Section 139(5)) for AY 2026-27 can be filed up to 31 December 2026 — no additional tax, only late fee/interest as applicable.
• ITR-U starts where those windows end and costs 25%-70% extra, and can never reduce tax or create refunds.
• Full comparison: belated vs revised vs updated return. If a notice has already arrived, see how to respond to a tax notice.

Documents to keep ready

• Form 26AS, AIS and TIS for the relevant year (to capture all reported income).
• Original/belated return acknowledgement, if any.
• Bank statements, interest certificates, broker capital gains statements for the missed income.
• Challan for tax paid under Section 140B (paid before filing).
• Computation of additional tax with interest under Sections 234A/234B/234C.

Get expert-assisted filing

All India ITR can verify which years are still open, compute the exact Section 140B additional tax, reconcile AIS data and file your ITR-U correctly the first time — since the law allows only one updated return per year.

Get help filing your ITR-U

Frequently asked questions

What is the time limit for filing ITR-U?

An updated return under Section 139(8A) can be filed within 48 months from the end of the relevant assessment year. The window was extended from 24 to 48 months by the Finance Act, 2025, effective 1 April 2025. For example, ITR-U for AY 2022-23 can be filed up to 31 March 2027.

How much additional tax is payable with ITR-U?

Under Section 140B, additional tax on the aggregate of tax and interest is: 25% if filed within 12 months from the end of the AY, 50% between 12 and 24 months, 60% between 24 and 36 months, and 70% between 36 and 48 months. Late filing fee under Section 234F also applies if no original return was filed.

Can I claim a refund or reduce my tax by filing ITR-U?

No. ITR-U can only be filed if it results in additional tax payable. It cannot be used to claim or increase a refund, reduce tax liability, declare or increase a loss, or carry forward higher losses. It is also barred where a search, survey or requisition has taken place, or assessment/reassessment is pending or completed for that year.

Which assessment years can be updated through ITR-U in June 2026?

As of June 2026, ITR-U can be filed for AY 2022-23 (70% additional tax, until 31 March 2027), AY 2023-24 (60% if filed now), AY 2024-25 (50% if filed now) and AY 2025-26 (25% if filed by 31 March 2027). The window for AY 2021-22 closed on 31 March 2026.

Sources reviewed

• Income Tax Department – Updated Income Tax Return (ITR-U)
• Income Tax Department – Income Tax Returns, including updated returns (e-filing help)

This guide is for general understanding. Whether ITR-U is the right route — versus a revised return or responding to a notice — depends on your year-wise facts; get the computation checked before paying Section 140B tax.