ITR-U updated return: fix a missed or wrong ITR up to 4 years later, which years you can still file, and the extra tax
An updated return (ITR-U) lets you add income you missed or file a return you never filed, up to 48 months from the end of the assessment year. You pay the tax, interest and late fee plus extra tax: 25% (within 12 months), 50% (12–24 months), 60% (24–36 months) or 70% (36–48 months) of the tax and interest. In FY 2026-27 you can file ITR-U for AY 2025-26, 2024-25, 2023-24 and 2022-23. It cannot reduce your tax, create or increase a refund, or show a loss, and it can be filed only once per year.
Key facts Last verified: 25 Oct 2026
| Item | Details | Source |
|---|---|---|
| Time limit | 48 months from the end of the relevant assessment year (raised from 24 months by Finance Act 2025) | Income Tax Dept |
| Years open in FY 2026-27 | AY 2025-26, 2024-25, 2023-24, 2022-23 | Income Tax Dept |
| Extra tax | 25% / 50% / 60% / 70% of tax + interest, depending on when you file | Income Tax Dept |
| Not allowed if | It lowers tax, creates or raises a refund, or is a loss return; assessment pending/completed; search or survey; prosecution | Income Tax Dept |
| How many | Only one updated return per assessment year; it cannot be revised | Income Tax Dept |
| Law | Section 139(8A), section 140B, rule 12AC (Income-tax Act, 1961) | Income Tax Dept |
Ganesh, a teacher in Satara, filed his ITR for FY 2024-25 on time. In October 2026 he noticed FD interest of ₹60,000 he forgot to show; the bank had deducted only part of the tax. The belated/revised deadline for that year (31 December 2025) had passed. His way out is ITR-U: he can add the interest, pay the balance tax with interest and a 25% extra tax, and close the matter before a notice arrives.
Extra tax depends on when you file
| You file the ITR-U... (from the end of the assessment year) | Extra tax |
|---|---|
| Within 12 months | 25% of tax + interest |
| 12 to 24 months | 50% |
| 24 to 36 months | 60% |
| 36 to 48 months | 70% |
Example for FY 2024-25 (AY 2025-26): the AY ended on 31 March 2026. Filing by 31 March 2027 → 25%; April 2027 to March 2028 → 50%; April 2028 to March 2029 → 60%; April 2029 to March 2030 → 70%. File early, pay less.
*Illustration:* if the tax and interest due on the missed income come to ₹12,000 and you file within 12 months, the extra tax is 25% of ₹12,000 = ₹3,000, so you pay ₹15,000 in total, plus any late fee if you had not filed at all.
When ITR-U can and can't be used
| Can use ITR-U to... | Can't use ITR-U to... |
|---|---|
| Show income you missed (interest, capital gains, rent, freelance income) | Reduce the tax you already declared |
| File a return for a year you never filed | Claim a new or bigger refund |
| Bring in TDS/advance tax credit you forgot, along with extra income | File a loss return |
| File twice for the same year, or revise an ITR-U | |
| Cover a year where assessment is pending or done, or a search/survey has happened |
Want a refund or a missed deduction? ITR-U can't do that. If the year is still open, use a revised return (see how to file ITR); otherwise it may be too late. For TDS credit missing from your return, check TDS not showing in 26AS/AIS.
How to file ITR-U
- Work out the extra income, the tax on it, interest (for late return / advance tax shortfall) and any late fee.
- Calculate the extra tax (25%–70% of tax + interest, as above).
- Pay all of it first as self-assessment tax through e-Pay Tax on incometax.gov.in. An ITR-U filed without paying is treated as defective.
- Log in to incometax.gov.in → e-File → Income Tax Returns → file the ITR form that applies to you for that year, choosing the updated return (section 139(8A)) option.
- Fill Part A Gen 139(8A) (earlier return details, reason, time slot) and Part B-ATI (extra income and tax).
- Add the challan details, submit and e-verify (EVC/Aadhaar OTP; audited cases need a digital signature).
Got a notice already? If assessment or reassessment has started for that year, ITR-U is not allowed. If you received a notice under section 148, the notice will tell you the time to file; read it carefully or speak to a tax professional.
Frequently asked questions
What is the last date to file ITR-U for AY 2025-26?
48 months from the end of AY 2025-26, that is, up to 31 March 2030. The extra tax is lowest (25%) if you file by 31 March 2027.
How much extra tax is payable on ITR-U?
25% of tax and interest if filed 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 result in a refund or increase a refund already due, and it cannot reduce your tax.
Can I file ITR-U if I never filed my original return?
Yes. An updated return can be filed even if no return was filed earlier for that year, with tax, interest, late fee and the extra tax paid.
How many times can I file ITR-U for one year?
Only once. An updated return cannot be revised.
Official links
Use only these government websites. HumainOne is not connected to any of them.
- Updated Return of Income (Income Tax Dept)Rules, time limits, extra tax, examples
- Income Tax e-Filing portalPay tax and file ITR-U
Disclaimer: HumainOne is an independent information website. We are not affiliated with UIDAI, the Income Tax Department, EPFO, NPCI, the Election Commission, the Government of Maharashtra or any government body. We do not accept applications, documents or fees. Information is checked against official sources on the date shown but rules change — always confirm on the official website before acting. Calculators give estimates, not official figures, and this is not tax or legal advice.