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Updated Return (ITR-U)

Income Tax Filing

Updated Return (ITR-U), one more chance to set it right.

Missed the deadline for a belated or revised return entirely? Section 139(8A) gives you up to 48 months to file an updated return and declare income you hadn't reported — with additional tax, but without the deeper trouble of not disclosing it at all.

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Who this is for

Never filed a return for a past yearMissed the window for belated or revised filingUnder-reported income in an earlier returnReceived an AIS mismatch for a past yearWant to disclose income before it's flagged by the department

Overview

A longer window to come forward — at a cost that rises the longer you wait

ITR-U lets you file an updated return up to 48 months from the end of the relevant assessment year, even if you missed both the belated and revised return deadlines, or never filed at all. It comes with additional tax on top of what's owed — the percentage depends on how much of the 48-month window has passed — and it can only be used to declare more income or pay more tax, never to claim a refund or reduce your liability.

A real path back into compliance

Even years after the original deadline, ITR-U gives you a legitimate way to declare income you hadn't reported.

Additional tax worked out precisely

We calculate exactly what the additional tax under Section 139(8A) comes to for your specific timing, before you commit to filing.

Eligibility confirmed before filing

ITR-U can't be used in every situation — we check that your case actually qualifies before any return is prepared.

Try it now

See your estimated tax in seconds

A quick estimate to get you started — for a precise number tailored to your situation, book a consultation

Tax regime

Annual income (₹)

₹

₹0₹25L₹50L+

Estimated tax payable

₹ 97,500

Effective rate 6.5% · new regime on ₹15,00,000

Taxable income₹ 14,25,000

Tax as per slabs₹ 93,750

Health & education cess (4%)+₹ 3,750

The New Regime saves you ₹ 1,59,900 compared to the Old Regime.

Illustrative estimate for FY 2025-26 — assumes salaried income eligible for the standard deduction, and includes the Section 87A rebate and 4% cess. Surcharge is applied at a flat rate without its own marginal relief. Does not account for other deductions or individual circumstances. Book a consultation for an exact figure.

Simple, from start to finish

How it works

Book a consultation

Tell us which assessment year is involved and what income needs to be declared.

Share your documents

Securely upload past return copies and details of the income being updated.

We prepare & review

Eligibility is confirmed, additional tax under Section 139(8A) is calculated, and the return is reviewed by a CA.

File & confirm

We file on your behalf and send you the acknowledgement.

Typically 5–7 days once documents are received

Required documents

PAN and AadhaarCopy of original/belated/revised return, if filedDetails of additional income to be declaredForm 26AS and AISTax payment challansBank statements for the year

Questions

Frequently asked

01How far back can I go with an updated return?

Up to 48 months from the end of the relevant assessment year — so a return for a fairly old year can still be filed today, as long as it falls within that window.

02How much additional tax will I pay?

It scales with how long you've waited within the 48-month window — roughly 25% of the aggregate tax and interest in the first 12 months, rising in steps to as much as 70% in the final 12-month stretch. We calculate the exact figure for your specific timing.

03Can I use ITR-U to claim a refund or reduce my tax?

No — ITR-U can only be used to report additional income or pay more tax than originally declared. It can't be filed to claim or increase a refund, or to report a loss.

04Can I file ITR-U if I never filed a return for that year at all?

Yes — one of the main uses of ITR-U is for taxpayers who missed filing entirely, including missing both the original and belated return deadlines.

05Why book a consultation instead of filing ITR-U myself?

You can technically file it yourself, but the eligibility conditions and additional tax calculation are more involved than a standard return, and getting them wrong can mean the update is rejected. We confirm eligibility and work out the exact additional tax before anything is submitted.

Ready when you are

Let's figure out exactly what your situation needs.

Book a consultation and we'll walk through it together — clear next steps, no obligation. No pressure, no jargon, just a clear read on what applies to you.

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A longer window to come forward — at a cost that rises the longer you wait

A real path back into compliance

Additional tax worked out precisely

Eligibility confirmed before filing

See your estimated tax in seconds

How it works

Book a consultation

Share your documents

We prepare & review

File & confirm

Frequently asked

Related services

Belated Return Filing

Revised Return Filing

Income Tax Notice Reply

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