Answer

1. F

   Facts

   You select the assessment year and filing type updated return under Sec 139(8A), prepare the base ITR with all income, then fill ITR-U Part A and Part B and submit.

2. P

   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.
   • Sec 140B, Income-tax Act 1961 (now Sec 267, Income-tax Act 2025)Tax, interest, fee and additional tax must be paid before filing the updated return.
3. A

   Analysis

   First pay all tax and note the challan. Then go to e-File > Income Tax Returns > File Income Tax Return, choose the year and the updated return option. Fill Part A with earlier return details, reason and time band, and Part B with the computation and challan. Validate, submit and e-verify.

4. C

   Conclusion

   1. 1Pay tax, interest and additional tax first.
   2. 2Choose e-File > File Income Tax Return and the updated return option.
   3. 3Prepare the base ITR and fill ITR-U Parts A and B.
   4. 4Submit and e-verify within 30 days.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.