ITR
NRI filing an updated return
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Facts
Yes. NRIs can file updated returns online. Include the missed Indian income, claim any TDS, and pay the additional tax before filing.
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 195, Income-tax Act 1961 (now Sec 393, Income-tax Act 2025)Tax deducted on payments to non-residents.
Analysis
NRO interest usually has TDS at a high rate, so the extra tax may be small or nil. If there is no extra tax, ITR-U is not available since it must increase tax. Check the computation first. E-verify via an Indian bank EVC or by posting ITR-V.
Conclusion
- Check TDS on the missed income.
- Compute whether extra tax arises.
- If yes, pay and file ITR-U.
- Verify within 30 days.
A Savvy can do this for you
Updated return, ITR-U, Sec 263(6) (old 139(8A))
₹2,999
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