ITR
Declaring only the missed income in ITR-U
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Facts
An updated return is a full return. It must show all income for the year, the original income plus the additional income.
Provisions and law
- Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return within 48 months from the end of the relevant assessment year, once per year, not to reduce tax or raise a refund.
Analysis
Prepare the full ITR form for that year with every head of income, then show the additional income in Part B. If you show only the missed item, the tax computation will be wrong and may be treated as defective. Use the original return as a base and add to it.
Conclusion
- Start from the original return figures.
- Add the missed income.
- Fill Part B with the additional income.
- Validate before filing.
A Savvy can do this for you
Updated return, ITR-U, Sec 263(6) (old 139(8A))
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