Find
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.
ITR
Filing ITR-U when no return was ever filed
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025); Sec 234F, Income-tax Act 1961 (now Sec 428, Income-tax Act 2025); Sec 234A, Income-tax Act 1961 (now Sec 423, Income-tax Act 2025)
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.
Close
- Check that tax is payable for that year.
- Compute tax, interest, late fee and additional tax.
- Pay and file the full ITR with ITR-U parts.
- E-verify within 30 days.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.