ITR-U: File Updated Returns for Up to 4 Years
Missed reporting income, or never filed at all? Section 139(8A) lets you file an updated return up to 48 months after the end of the assessment year. Check your eligibility, compute the additional tax, and generate a filing-ready ITR-U.
AY 2022-23 to AY 2025-26 are open for ITR-U right now — AY 2022-23 closes 31 March 2027
How it works
- 1
Check eligibility
Tell us the assessment year and the reason for updating — we check the section 139(8A) conditions and the 48-month window instantly.
- 2
Upload your documents
Upload your originally filed return (or start fresh if you never filed) along with AIS/26AS and income proofs.
- 3
Reconcile your income
We extract and reconcile the additional income against what was reported earlier, head by head.
- 4
Compute additional tax
The engine computes tax, interest and the 25%–70% additional tax under section 140B based on when you file.
- 5
Export and file
Download the ITR-U JSON, upload it on the e-filing portal and e-verify.
When ITR-U helps
Return never filed
You can file an updated return even if you never filed the original, belated or revised return for that year.
Income you missed
Interest, capital gains, freelance receipts or foreign income that never made it into the original return.
Wrong head or rate
Income reported under the wrong head, or tax paid at the wrong rate, in a return already filed.
Overstated loss or credit
Reduce a carried-forward loss, unabsorbed depreciation or MAT/AMT credit that was claimed too high.
Which years can you update right now?
| Return | Last date | Notes |
|---|---|---|
| AY 2025-26 (FY 2024-25) | 31 March 2030 | 25% additional tax if filed by 31 March 2027 |
| AY 2024-25 (FY 2023-24) | 31 March 2029 | 50% additional tax if filed by 31 March 2027 |
| AY 2023-24 (FY 2022-23) | 31 March 2028 | 60% additional tax if filed by 31 March 2027 |
| AY 2022-23 (FY 2021-22) | 31 March 2027 | 70% additional tax — final window |
The additional tax under section 140B is 25% of the aggregate tax and interest within 12 months of the end of the assessment year, 50% within 24 months, 60% within 36 months and 70% within 48 months (Finance Act 2025). Rates shown apply to filings made by 31 March 2027. The current assessment year (AY 2026-27) is not yet eligible for ITR-U — file your regular return on the ITR filing page instead.
Frequently asked questions
What is ITR-U (updated return)?
ITR-U is an updated income tax return under section 139(8A) that lets you report missed income or file a return you never filed, after every other deadline has passed, by paying additional tax under section 140B. Finance Act 2025 extended the filing window from 24 to 48 months from the end of the relevant assessment year.
How many years back can I file ITR-U?
Up to 48 months (4 years) from the end of the relevant assessment year. As of July 2026, AY 2022-23, AY 2023-24, AY 2024-25 and AY 2025-26 are open — AY 2022-23 closes on 31 March 2027.
How much additional tax do I have to pay?
On top of the regular tax and interest: 25% of the aggregate tax and interest if you file within 12 months of the end of the assessment year, 50% within 24 months, 60% within 36 months, and 70% within 48 months.
Can I claim a refund through ITR-U?
No. An updated return cannot be used to claim or increase a refund, reduce your total tax liability, or increase a loss. It exists only for reporting additional income and paying more tax.
Can I file ITR-U if I never filed the original return?
Yes. ITR-U can be filed whether or not you filed an original, belated or revised return for that assessment year, as long as the other section 139(8A) conditions are met.
When is ITR-U not allowed?
You cannot file ITR-U if a search or survey has been initiated against you, if assessment or reassessment proceedings are pending or completed for that year, or if prosecution has been launched. Only one updated return is allowed per assessment year, and filings in the 36-to-48-month window are blocked if a show-cause notice under section 148A has been issued (unless the officer ruled it not fit for reassessment).
Guides to read before you file
- ITR-U 2026: File Up to 4 Years of Missed Returns (48-Month Rule)
- How to File Belated Return for AY 2025-26
- How to File Revised Return Under Section 139(5)
- How to File ITR-1 Online in 2025 – Step by Step Guide
Wondering what it costs? Filing starts free — see our pricing.