Updated Return (ITR-U): Your Last Chance to Fix a Missed or Wrong ITR
Forgot to file a past year? Left out income the department already knows about? ITR-U lets you set the record straight up to four years back — even if you never filed at all. The catch: it costs extra, and the longer you wait, the more it costs.
Get a CA to file your ITR-U →What an updated return (ITR-U) is
ITR-U is an updated return under Section 139(8A). It exists for one purpose: to let you voluntarily declare income you missed — or file a year you skipped entirely — long after the normal, belated and revised windows have all closed.
You can file it whether or not you ever filed for that year. It works for an original, belated or revised return that had an error, and even for a year where no return was filed at all.
But it moves in one direction only: it can increase your tax, never reduce it. You can't use ITR-U to claim a refund, cut your liability, or report a fresh loss. And you get one shot per year — an ITR-U can't itself be revised.
How far back can you go? Four years.
The Finance Act 2025 doubled the ITR-U window from 24 months to 48 months from the end of the relevant assessment year, effective 1 April 2025. The window opens once the belated/revised dates for that year have passed.
| Assessment Year | Income of FY | File ITR-U by |
|---|---|---|
| AY 2021-22 | FY 2020-21 | Closed (31 Mar 2026) |
| AY 2022-23 | FY 2021-22 | 31 March 2027 |
| AY 2023-24 | FY 2022-23 | 31 March 2028 |
| AY 2024-25 | FY 2023-24 | 31 March 2029 |
| AY 2025-26 | FY 2024-25 | 31 March 2030 |
| AY 2026-27 | FY 2025-26 | 31 March 2031 |
For the current year (AY 2026-27), don't jump to ITR-U yet — if you're still inside the revised-return window (up to 31 Mar 2027), that route is cheaper. ITR-U is for once those doors close.
What it costs — and why waiting hurts
On top of the tax and interest you owe, ITR-U adds an additional tax under Section 140B. The rate climbs the longer you delay:
The percentage applies to the aggregate of additional tax + interest, measured from the end of the assessment year.
| Tax + interest owed (the base) | ₹1,00,000 |
| File in year 1 → +25% | + ₹25,000 |
| File in year 2 → +50% | + ₹50,000 |
| File in year 3 → +60% | + ₹60,000 |
| File in year 4 → +70% | + ₹70,000 |
Illustrative only; surcharge and cess not shown. Get the exact computation from a CA before you pay.
What ITR-U cannot do
- No refunds. You can't file ITR-U to claim a refund or to increase one you've already claimed.
- No reducing your tax. It can only raise your liability. If the change lowers your tax, ITR-U isn't allowed.
- No nil or fresh loss returns. You can't file a loss return through ITR-U (a recent Budget 2026 change allows it only to reduce a carried-forward loss).
- There must be tax to pay. If your TDS already covers everything and nothing extra is due, you can't file ITR-U.
- Once only. One ITR-U per assessment year, and it can't be revised afterwards.
- Blocked once the department moves first. If a search/survey has started, an assessment is pending or done, or certain notices are in play, the ITR-U door may be shut. Check before you rely on it.
First, check: can you still just revise?
If the revised-return window for that year is still open, use it — a revised return carries no additional tax, can reduce your liability, and can even fix a refund. ITR-U is the heavier, costlier tool you reach for only after the revised and belated doors have closed.
Why pay 25–70% extra at all? Because the alternative is worse.
ITR-U is voluntary-disclosure insurance. Coming forward before the department flags a mismatch usually keeps you clear of a Section 270A under-reporting penalty — which can run 100% to 200% of the tax on the unreported income — or a full reassessment under Section 148. Measured against that, the additional tax is the cheaper outcome. The window only gets more expensive, so the move is to act early with a CA.
How to file ITR-U on the portal
- Log in at incometax.gov.in and go to e-File → Income Tax Returns → File Income Tax Return.
- Select the assessment year you're updating and choose filing type “Updated Return under Section 139(8A)”.
- Pick the reason from the prescribed list (income not reported correctly, wrong head, etc.) and the applicable ITR form (ITR-1 to ITR-7).
- If you filed before, enter the original acknowledgement number and date. If you never filed, you'll declare that.
- Compute everything — tax, interest, late fee under 234F if applicable, and the 25/50/60/70% additional tax under Section 140B.
- Pay the full amount via Challan 280 (self-assessment) before filing — an ITR-U with unpaid dues is invalid.
- Submit and e-verify. Like any return, an unverified ITR-U doesn't count.
ITR-U — quick answers
Can I file ITR-U if I never filed a return for that year?
How far back can I file for, right now?
Can I get a refund through ITR-U?
How much extra will I pay?
Can I revise an ITR-U later?
Is it better to revise instead, if I still can?
One shot at ITR-U. Make it count.
You can only file an updated return once per year, with the tax, interest and additional tax computed exactly right — or it's invalid. A QwikFilings Chartered Accountant runs the numbers, files clean, and gets your past years regularised before the rate climbs.
Message us on WhatsApp →Disclaimer: This page is general information on updated returns (ITR-U) under Section 139(8A) for AY 2026-27 and earlier years, and does not constitute tax or legal advice. The 48-month window and 25–70% additional-tax slabs follow the Finance Act 2025; some related rules were further amended in Budget 2026. Thresholds and rules can change — confirm your position with a qualified Chartered Accountant before acting.