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ITR

Updated return and protection from prosecution

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Practitioner commentary on Sec 276CC says filing an updated return within the 48 month window removes the Sec 139(1) default for prosecution. ITR-U is not allowed in some cases, such as where prosecution is already launched for that year. Check the latest text before relying on this.

Provisions

Sec 276CC (now Sec 479); Sec 139(8A) (now Sec 263(6)); Sec 140B (now Sec 267)

Analysis

Filing ITR-U shows the income and pays the tax with additional tax, which is strong evidence against a wilful intent. The proviso reading reported for AY 2026-27 treats an updated return within the time as curing the Sec 139(1) default for prosecution, but this is a medium confidence point and should be checked with the Act text. If prosecution proceedings have already started for that year, ITR-U may be barred. Use it before a complaint is filed in court.

Close

  1. Check that no prosecution has been launched for the year.
  2. Compute tax, interest and additional tax.
  3. Pay and file ITR-U.
  4. Send the acknowledgement with your reply to the show cause.

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Connect nowPay and start: Prosecution for non-filing, Sec 276CC (now 479), ₹9,999

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