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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.
ITR
When an updated return is not allowed
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Provisions
Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025); Sec 132, Income-tax Act 1961
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.
Close
- Check e-Proceedings for notices on that year.
- Check whether an updated return was already filed.
- Confirm no search, survey or prosecution.
- Proceed only if none applies.
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