FORM ITR-U - Plann Progress

ITR-U for submitting belated income tax returns or correcting the submitted returns. You can Submit it within 48 months

What is form ITR-U ?

ITR-U stands for Income Tax Return – Updated. It’s a special form introduced under Section 139(8A) of the Income Tax Act in India that allows taxpayers to correct or file their income tax returns even after the original and belated/revised return deadlines have passed.

What is the purpose of ITR-U ?

The primary aim of ITR-U is to promote voluntary tax compliance by giving taxpayers a chance to:

Report previously missed income: If you realized you forgot to declare certain income in your original or revised return.

Correct errors or omissions: This could include choosing the wrong head of income, applying an incorrect tax rate, or making other mistakes.
File a return if you missed the original and belated deadlines: It’s a last resort for those who haven’t filed their return at all.

Who has to submit it (Eligibility)?

Essentially, anyone who has made an error or omitted certain income details in their original, belated, or revised income tax return is eligible to file an ITR-U. This includes individuals, corporate entities, etc.

However, there are certain conditions and restrictions:

You cannot use ITR-U to claim a refund or reduce your tax liability. It is solely for disclosing more income or correcting past errors that lead to higher tax payable.

It can be filed only once for an assessment year.
Time Limit: As per recent amendments (Finance Act, 2025), ITR-U can be filed within 48 months (4 years) from the end of the relevant assessment year. Previously, this limit was 24 months.
Additional Tax: Filing an ITR-U comes with an additional tax liability, which increases based on the delay:
- Within 12 months from the end of the relevant assessment year: 25% of the aggregate of tax and interest due.
- Between 12 and 24 months: 50% of the aggregate of tax and interest due.
- Between 24 and 36 months: 60% additional tax.
- Between 36 and 48 months: 70% additional tax.

When you cannot submit ITR-U ?

Cannot be filed if certain proceedings are initiated: For instance, if a search or survey action has been initiated against you, or if assessment/reassessment/revision/re-computation is pending or completed.

In essence, ITR-U is a beneficial tool for taxpayers to rectify past mistakes and become compliant with tax laws, even if they’ve missed earlier deadlines, but it comes with associated penalties in the form of additional tax.

When one can submit ITR-U ?

Previously, taxpayers could file an ITR-U within 24 months (2 years) from the end of the relevant assessment year. The Finance Act, 2025, has extended this period to 48 months (4 years), effective from April 1, 2025. This means taxpayers now have an extra two years to correct or file their updated returns.

HOW TO FILE ITR-U ONLINE?

The process generally involves these steps on the official Income Tax Department e-filing portal (incometax.gov.in):

Login: Log in to the e-filing portal using your PAN/Aadhaar and password.
Navigate to “File Income Tax Return”: Go to the “e-File” tab -> “Income Tax Returns” -> “File Income Tax Return.”

Select Assessment Year and Filing Type: Choose the relevant Assessment Year and select “Updated Return” as the filing type.
Choose ITR Form: Select the applicable ITR form (ITR-1 to ITR-7) that corresponds to your income sources, as ITR-U is filed along with the updated version of the relevant ITR form.
Prepare the ITR-U (JSON file):
- You will usually need to download the offline utility (either for ITR-1 to ITR-4 or ITR-5 to ITR-7) from the “Downloads” section of the e-filing portal.
- Fill in the required details in this utility, including the specific sections of ITR-U (Part A for general info and Part B for computation of updated income and tax payable).
- This utility will generate a JSON file which is the format required for online submission.

Upload the JSON file: On the e-filing portal, after selecting the ITR form and updated return option, you will upload the generated JSON file.
Validate and Submit: The system will validate the uploaded file. If there are no errors, you can proceed to submit the return.
E-Verify: The final and crucial step is to e-verify your ITR-U. This can be done through various methods like Aadhaar OTP, Net Banking, EVC (Electronic Verification Code), or Digital Signature Certificate (DSC) (mandatory for tax audit cases). Without e-verification, the filing is not considered complete.