ITR
Filing an updated return section
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Choose updated return under Sec 139(8A) for a past year where the revision window has closed. You file the full ITR with ITR-U parts after paying additional tax.
Provisions and law
- Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return within 48 months.
- Sec 140B, Income-tax Act 1961 (now Sec 267, Income-tax Act 2025)Tax on updated return.
Analysis
Updated returns must increase tax. Pay tax, interest and additional tax first. Then choose the updated return option for the year. Only one per year is allowed.
Conclusion
- Check the year and bars.
- Pay tax and additional tax.
- Choose 139(8A).
- File and verify.
A Savvy can do this for you
Choose the right ITR form, residential status and filing section
₹499
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.