Answer

1. F

   Facts

   An updated return is barred where a search or survey has started, where assessment or reassessment is pending or completed for that year, or where prosecution has started. Only one updated return is allowed per year.

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 132, Income-tax Act 1961Search and seizure powers.
3. A

   Analysis

   Check e-Proceedings for any notice on that year, such as a scrutiny or reassessment. If one is pending, ITR-U is generally blocked, except the special route for a Sec 148 notice. If you already filed one updated return for the year, you cannot file another. Check before paying, because refunds of wrong payments are slow.

4. C

   Conclusion

   1. 1Check e-Proceedings for notices on that year.
   2. 2Check whether an updated return was already filed.
   3. 3Confirm no search, survey or prosecution.
   4. 4Proceed only if none applies.

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