{"id":4672,"date":"2022-07-21T18:50:11","date_gmt":"2022-07-21T18:50:11","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=4672"},"modified":"2026-02-15T10:32:59","modified_gmt":"2026-02-15T10:32:59","slug":"income-tax-return-itr-filing-via-itr-u-form","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/","title":{"rendered":"All about Income tax return (ITR) filing via ITR-U Form"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e02476923ce\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e02476923ce\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#Income_tax_return_ITR_filing_via_ITR-U\" title=\"Income tax return (ITR) filing via ITR-U\">Income tax return (ITR) filing via ITR-U<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#What_Does_Income_Tax_Return_Filing_via_ITR%E2%80%91U_Mean_Updated_for_2026\" title=\"What Does Income Tax Return Filing via ITR\u2011U Mean? (Updated for 2026)\">What Does Income Tax Return Filing via ITR\u2011U Mean? (Updated for 2026)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#24%E2%80%91Month_Extended_Time_Window\" title=\"24\u2011Month Extended Time Window :\u00a0\">24\u2011Month Extended Time Window :\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#ITR%E2%80%91U_May_Be_Filed_Even_If\" title=\"ITR\u2011U May Be Filed Even If \">ITR\u2011U May Be Filed Even If <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#Updated_Return_for_Earlier_Years\" title=\"Updated Return for Earlier Years\">Updated Return for Earlier Years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#Updated_Returns_for_Earlier_Financial_Years\" title=\"Updated Returns for Earlier Financial Years\">Updated Returns for Earlier Financial Years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#Why_ITR%E2%80%91U_Matters_in_2026\" title=\"Why ITR\u2011U Matters in 2026:\u00a0\">Why ITR\u2011U Matters in 2026:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#What_are_case_in_Which_ITR-U_Can_be_Filed\" title=\"What are case in Which ITR-U Can be Filed ?\">What are case in Which ITR-U Can be Filed ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#What_are_the_case_in_which_ITR-U_Form_Cannot_be_filed\" title=\"What are the case in which ITR-U Form Cannot be filed?\">What are the case in which ITR-U Form Cannot be filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#Additional_Tax\" title=\"Additional Tax:\">Additional Tax:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#Update_about_The_Late_Fee_Additional_Tax_us_140B_last_date_to_File_updated_Return\" title=\"Update about The Late Fee, Additional Tax u\/s 140B &amp; last date to File updated Return\u00a0\">Update about The Late Fee, Additional Tax u\/s 140B &amp; last date to File updated Return\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/income-tax-return-itr-filing-via-itr-u-form\/#About_India_Financial_Consultancy_Corporation_Pvt_Ltd\" title=\"About\u00a0India Financial Consultancy Corporation Pvt Ltd\">About\u00a0India Financial Consultancy Corporation Pvt Ltd<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Income_tax_return_ITR_filing_via_ITR-U\"><\/span><span style=\"color: #ff0000;\">Income tax return (ITR) filing via ITR-U<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4674\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/CBDT-notifed-Itr-filing-via-ITR-U-Form..jpg\" alt=\"CBDT notifed Itr filing via ITR-U Form.\" width=\"1153\" height=\"572\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/CBDT-notifed-Itr-filing-via-ITR-U-Form..jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/CBDT-notifed-Itr-filing-via-ITR-U-Form.-300x149.jpg 300w\" sizes=\"(max-width: 1153px) 100vw, 1153px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_Does_Income_Tax_Return_Filing_via_ITR%E2%80%91U_Mean_Updated_for_2026\"><\/span><span style=\"color: #000080;\"><strong style=\"font-size: 16px;\">What Does Income Tax Return Filing via ITR\u2011U Mean? (Updated for 2026)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<p>The concept of filing an updated income tax return was introduced through the Finance Act, 2022, to give taxpayers an extended opportunity to correct or declare additional income. Under this provision, taxpayers who missed filing their original or belated return or wish to rectify errors or omissions can file an updated return within 24 months from the end of the relevant Assessment Year (AY). To operationalise this mechanism, the CBDT notified Rule 12AC along with a dedicated form called ITR\u2011U. This form must be furnished whenever a taxpayer opts to file an updated return for any assessment year permitted under the law. Key Features of ITR\u2011U (As Applicable in 2026)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"24%E2%80%91Month_Extended_Time_Window\"><\/span><span style=\"color: #000080;\"><strong>24\u2011Month Extended Time Window :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Taxpayers are allowed to file an updated return Up to 24 months (2 years) from the end of the relevant AY. Like, for example, for AY 2024\u201325, an updated return can be filed up to 31 March 2027. This additional window helps individuals correct underreported income, missed disclosures, or other errors.<\/li>\n<li>Applicability of Section 139(8A) : Section 139(8A) permits filing an ITR\u2011U except in specific barred situations, such as Search or seizure cases, Survey operations, Cases involving prosecution, Returns with no additional tax outflow and Loss returns to reduce tax liability<\/li>\n<\/ul>\n<\/div>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"ITR%E2%80%91U_May_Be_Filed_Even_If\"><\/span><span style=\"color: #000080;\"><strong>ITR\u2011U May Be Filed Even If <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-size: 16px;\">The taxpayer did <\/span>not<span style=\"font-size: 16px;\"> file the original or belated return. <\/span><span style=\"font-size: 16px;\">The taxpayer wishes to revise earlier disclosures and <\/span><span style=\"font-size: 16px;\">Additional income needs to be reported voluntarily<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Updated_Return_for_Earlier_Years\"><\/span><span style=\"color: #000080;\"><strong>Updated Return for Earlier Years<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Since the provision came into effect on 1 April 2022, taxpayers were initially allowed to update returns for AY 2020\u201321 and AY 2021\u201322.\u00a0 This has continued year after year, making ITR\u2011U available for multiple past assessment years on a rolling basis.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Updated_Returns_for_Earlier_Financial_Years\"><\/span><span style=\"color: #000080;\">Updated Returns for Earlier Financial Years<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>ITR\u2011U also allowed updated filing for FY 2019\u201320 (AY 2020\u201321) and FY 2020\u201321 (AY 2021\u201322).\u00a0 Taxpayers could correct omissions or income mismatches through the updated return mechanism for these years as well.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Why_ITR%E2%80%91U_Matters_in_2026\"><\/span><span style=\"color: #000080;\">Why ITR\u2011U Matters in 2026:\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>As compliance systems evolve (AIS, TIS, GST data matching, SFT reporting), discrepancies are more easily flagged. ITR\u2011U serves as a voluntary compliance channel, helping taxpayers Avoid future litigation, Correct mistakes proactively, Regularise income reporting and Reduce penalties by timely disclosure<\/li>\n<\/ul>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4676\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/Updated-Income-Tax-Return..jpeg\" alt=\"Updated-Income-Tax-Return.\" width=\"1163\" height=\"1165\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/Updated-Income-Tax-Return..jpeg 819w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/Updated-Income-Tax-Return.-300x300.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/Updated-Income-Tax-Return.-150x150.jpeg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/Updated-Income-Tax-Return.-768x770.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/Updated-Income-Tax-Return.-800x802.jpeg 800w\" sizes=\"(max-width: 1163px) 100vw, 1163px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_case_in_Which_ITR-U_Can_be_Filed\"><\/span><span style=\"color: #000080;\"><strong>What are case in Which ITR-U Can be Filed ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4675\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/ITR-U-filling.jpg\" alt=\"ITR U filling\" width=\"1132\" height=\"515\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/ITR-U-filling.jpg 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/ITR-U-filling-300x137.jpg 300w\" sizes=\"(max-width: 1132px) 100vw, 1132px\" \/><\/p>\n<ul>\n<li>Wrong Heads of Income Choosn<\/li>\n<li>Reduction of unabsorbed Depreciation<\/li>\n<li>Return Previously not filed.<\/li>\n<li>Reduction of Carried forward losses<\/li>\n<li>Income not reported correctly<\/li>\n<li>Reduction of Tax Credit u\/s 115JB\/115JC<\/li>\n<li>Wrong rate of tax<\/li>\n<\/ul>\n<p>Note: Taxpayers will be allowed to file only 1 such correction (updated return) per AY.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_case_in_which_ITR-U_Form_Cannot_be_filed\"><\/span><span style=\"color: #000080;\"><strong>What are the case in which ITR-U Form Cannot be filed?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4679\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/ITR-U-can-not-be-filed.jpg\" alt=\"ITR U can not be filed\" width=\"1105\" height=\"507\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/ITR-U-can-not-be-filed.jpg 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/ITR-U-can-not-be-filed-300x138.jpg 300w\" sizes=\"(max-width: 1105px) 100vw, 1105px\" \/><\/p>\n<ul>\n<li>Income tax return is reducing the income tax liability from the return filed earlier<\/li>\n<li>Updated return is a return of the loss<\/li>\n<li>Return result increases the income tax refund<\/li>\n<li>Any proceedings for Assessment \/ Reassessment\/Revision\/Recomputation is Pending or Completed for Said A.Y.<\/li>\n<li>Income tax Act will not allow to file the updated return if there is no additional tax outgo<\/li>\n<li>Search\/Survey\/Prosecution are Initiated for said A.Y.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Additional_Tax\"><\/span><span style=\"color: #000080;\"><strong>Additional Tax:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/overview-of-taxpayers-charter-under-the-income-tax-act\/\">The Income tax Act requires<\/a> that the taxpayer has to pay an additional 25% interest on the tax due if the updated <span style=\"color: #000000;\">Income tax return <\/span>is filed within 12 months from the end of relevant AY.<\/li>\n<li>While interest will go up to 50% if it is filed after 12 months but before 24 months from the end of relevant AY.<\/li>\n<li>Taxpayers looking to file the same for FY 19-20 will need to pay the due tax and interest along with an additional 50% amount of such tax and interest.<\/li>\n<li>For those looking to file for FY 20-21, the additional amount will be 25% of the due tax and interest.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Update_about_The_Late_Fee_Additional_Tax_us_140B_last_date_to_File_updated_Return\"><\/span><span style=\"color: #000080;\"><strong>Update about The Late Fee, Additional Tax u\/s 140B &amp; last date to File updated Return\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5269\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01.jpg\" alt=\"ITR return due date\" width=\"999\" height=\"517\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01.jpg 883w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01-300x155.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01-768x397.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/01\/photo_2023-01-05_08-55-01-800x414.jpg 800w\" sizes=\"(max-width: 999px) 100vw, 999px\" \/><\/p>\n<p>Also Read : \u00a0<a href=\"https:\/\/www.caindelhiindia.com\/blog\/3926-2\/\">Tax Audit<\/a><\/p>\n<p><a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\">Implication of cash transaction under income tax Act<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"About_India_Financial_Consultancy_Corporation_Pvt_Ltd\"><\/span><span style=\"color: #000080;\"><strong>About\u00a0<\/strong>India Financial Consultancy Corporation Pvt Ltd<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>At IFCCL provides end\u2011to\u2011end corporate taxation support, ensuring businesses remain compliant while optimising their tax position through precise filings and expert representation.\u00a0 we are the best\u00a0CA for tax notice and scrutiny cases, helping clients navigate complex tax challenges with confidence, clarity, and complete professional support.<\/div>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Income tax return (ITR) filing via ITR-U What Does Income Tax Return Filing via ITR\u2011U Mean? (Updated for 2026) The concept of filing an updated income tax return was introduced through the Finance Act, 2022, to give taxpayers an extended opportunity to correct or declare additional income. Under this provision, taxpayers who missed filing their &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[142],"tags":[737],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4672"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4672"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4672\/revisions"}],"predecessor-version":[{"id":10086,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4672\/revisions\/10086"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}