ITR U is the updated return under section 139(8A): it lets you report income you missed, or file a return you never filed, up to 48 months after the end of the assessment year, as long as it raises your tax. The price is an extra tax of 25%, 50%, 60% or 70% of the tax and interest due, depending on how late you file.
It is the last of three doors. A belated return under section 139(4) and a revised return under section 139(5) are cheaper while they are open, and ITR-U is not allowed for claiming a refund or a bigger loss. See the due date guide for every window and the ITR basics for the forms.
Quick facts
Section
139(8A) of the 1961 ActTime limit
48 months from the end of the relevant AYExtra tax
25%, 50%, 60% or 70% of tax plus interestPay before filing
Tax, interest and extra tax under section 140BRefund
Not allowed through ITR-UHow many times
Once for each assessment yearForm
ITR-U along with the normal ITR form
ITR U penalty: extra tax by year of filing
ITR U means paying more in exchange for a clean record. The extra tax is not called a penalty in the law, but it works like one. It rises with each year of delay, with the clock starting when the assessment year closes.
| Year of income | Assessment year | Time since AY ended | Extra tax |
|---|---|---|---|
| FY 2024-25 | AY 2025-26 | Up to 12 months | 25% of tax and interest |
| FY 2023-24 | AY 2024-25 | 12 to 24 months | 50% |
| FY 2022-23 | AY 2023-24 | 24 to 36 months | 60% |
| FY 2021-22 | AY 2022-23 | 36 to 48 months | 70%, last chance by 31 March of AY 2026-27 |
The 60% and 70% slabs came with the Finance Act, 2025, which stretched the window from 24 to 48 months. ITR-U for AY 2026-27 is not needed while its belated and revised return windows are open.
Worked example of an updated return
Vikram forgot fixed deposit interest of ₹80,000 for FY 2023-24 (AY 2024-25). He filed on time under the old regime and is in the 30% slab. He files ITR-U in November of FY 2026-27, which is 12 to 24 months after AY 2024-25 ended.
- Tax on ₹80,000 at 30%: ₹24,000. Cess at 4%: ₹960. Tax ₹24,960.
- Interest under sections 234A and 234B, as worked out in the utility for his dates: ₹7,968.
- Tax plus interest: ₹32,928.
- Extra tax at 50% of ₹32,928: ₹16,464.
- Total paid before filing: ₹49,392, less any TDS the bank deducted on that interest.
Had he filed within 12 months of the AY ending, the extra tax would have been 25%, so ₹8,232.
Who cannot file ITR-U
| Situation | Why it is barred |
|---|---|
| Return would show a loss | Updated returns cannot be loss returns |
| Tax falls or refund rises | ITR-U must increase tax |
| Search or survey has started for that year | The department has already acted |
| Assessment, reassessment or revision is pending or done for that year | The year is already before an officer |
| An updated return was already filed for that year | Only one is allowed |
A loss carried forward can be reduced through ITR-U, because that raises future tax. Where a reassessment notice has been issued, special conditions apply; take professional help.
Section 139(4) and 139(5): belated and revised returns
| Return | Section | Last date | Cost |
|---|---|---|---|
| Original | 139(1) | 31 July (ITR-1, ITR-2); 31 August (non-audit ITR-3, ITR-4); 21 November (audit cases) | None |
| Belated | 139(4) | 31 December for AY 2026-27, or earlier if assessment is completed | Late fee under 234F: ₹5,000, or ₹1,000 if income up to ₹5 lakh |
| Revised | 139(5) | 31 December without fee; up to 31 March at the end of AY 2026-27 with fee | Fee under 234I if revised after 31 December: ₹1,000 or ₹5,000 by income |
| Updated | 139(8A) | 48 months from the end of AY 2026-27 | 25% to 70% extra tax |
In plain terms, the late return is governed by section 139(4) of Income Tax Act and 139(5) of Income Tax Act covers the corrected one, while section 139(8A) of Income Tax Act is the updated return. The ITR revision deadline of 31 December still matters: revise by then and there is no fee. The later window up to 31 March was added by the Finance Act, 2026. A belated return can claim a refund; an updated one cannot. See the 234F late fee page.
Can I file ITR for last 3 years now
For years whose belated deadline has passed, only ITR-U is available. Filing during FY 2026-27, you can file an updated return for AY 2022-23, AY 2023-24, AY 2024-25 and AY 2025-26, provided it adds tax and none of the bars above applies. If you have no tax to pay for those years and only want to claim a refund, ITR-U does not help. A delay condonation request under section 119(2)(b) to the department is the separate route for genuine hardship cases.
How to file ITR U
- Work out the extra income, tax, interest and the extra tax in the ITR-U part of the utility.
- Pay the full amount on the e-filing portal via e-Pay Tax with Challan ITNS 280, choosing self-assessment tax and the correct assessment year.
- Back on the portal, take e-File, Income Tax Returns and finally File Income Tax Return.
- Select the assessment year, and choose filing section 139(8A).
- Fill ITR-U with the reason for updating, along with the full normal ITR form.
- Enter the challan details, submit and e-verify within 30 days.
Mistakes with updated returns
| Mistake | Fix |
|---|---|
| Filing ITR-U to claim a refund | Not allowed; ITR-U must add tax |
| Submitting before paying | Pay tax, interest and extra tax first, then quote the challan |
| Choosing the wrong AY on the challan | Match the challan to the year being updated |
| Waiting for a notice | Once proceedings start for that year, ITR-U is closed |
| Leaving out other missed income | You get one updated return per year; include everything |
General information, not advice on your own return. Updated return rules have been amended by recent Finance Acts; check the current position with the official portal or a chartered accountant before paying.
Updated returns under the 2025 Act
For income from 1 April 2026 (tax year 2026-27), the Income-tax Act, 2025 continues the updated return facility with the same idea of extra tax for late disclosure. Updated returns for FY 2025-26 and earlier years still follow section 139(8A) of the 1961 Act. Read what changed in the new Act.
Sources we checked
- Income-tax Act, 1961, section 139(8A)
- Income-tax Act, 1961, sections 139(4) and 139(5)
- Income-tax Act, 1961, sections 140B, 234F and 234I
- Finance Act, 2025
- Finance Act, 2026
Frequently asked questions
What is ITR U?
ITR-U is the updated return under section 139(8A). It lets you add missed income or file a missed return within 48 months after the assessment year closes, by paying extra tax.
What is the ITR U last date?
It is 48 months from the end of the relevant assessment year. For AY 2022-23 that window ends on 31 March of AY 2026-27.
What is the extra tax or penalty in ITR U?
It is 25% of tax and interest within 12 months, 50% within 24 months, 60% within 36 months and 70% within 48 months, with the clock starting when the assessment year closes.
For how many years can ITR U be filed?
Up to four years after the assessment year ends, once for each year. Filing during FY 2026-27, AY 2022-23 to AY 2025-26 are open.
How do section 139(4) and 139(5) differ?
Section 139(4) is for a belated return filed after the due date. Section 139(5) is for revising a return already filed, to correct a mistake.
Can ITR U be used to claim a refund?
No. An updated return must increase tax. If you want a refund for a missed year, the route is a condonation request, not ITR-U.