Answer

1. F

   Facts

   Yes. An updated return can be filed even if no original, belated or revised return was filed for that year, provided it shows tax payable and no bar applies.

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 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025)Late filing fee applies where no earlier return was filed.
   • Sec 234A, Income-tax Act 1961 (now Sec 423, Income-tax Act 2025)Interest from the original due date where no return was filed.
3. A

   Analysis

   Since no return was filed, the late fee under Sec 234F and interest under Sec 234A from the original due date are added. If your income was below the taxable limit and there is no tax, ITR-U is not the route because it must increase tax. If you need the return for a visa or loan, show all income honestly. Then e-verify within 30 days.

4. C

   Conclusion

   1. 1Check that tax is payable for that year.
   2. 2Compute tax, interest, late fee and additional tax.
   3. 3Pay and file the full ITR with ITR-U parts.
   4. 4E-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.