ITR

Updated return already filed and then a revised return

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Find

An updated return cannot be revised. For the current year, it is better to use the revised return first if the window is open, and keep ITR-U for later if needed.

Provisions

Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025); Sec 139(5), Income-tax Act 1961 (now Sec 263(5), Income-tax Act 2025)

Analysis

For AY 2026-27, the revised return window is open till 31 March 2027 and costs no additional tax, only a fee after 31 December 2026. If you file ITR-U for a year where you could still revise, you pay much more. Use the right tool for the year.

Close

  1. Check the year.
  2. If revision is open, revise.
  3. Use ITR-U only after the revision window closes.
  4. Keep acknowledgements.

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