Income Tax Return: Can you file ITR again after making a mistake? Know what is ITR-U and its complete process.


Have you made any mistake in filing an income tax return? Now you can fill it again. An updated income tax return also known as ITR-U is a way to correct mistakes or omissions made in a previously filed ITR (Income tax return file 2024). It essentially allows you to re-file your return for a particular assessment year. It is in subsection 8A in section 139 of the Income Tax Act. Which allows the filing of updated returns (ITR 2024). In 2022, the central government proposed that taxpayers can file this updated return within two years from the end of the relevant assessment year, subject to payment of additional tax.


Updated tax return provision-
This provision was introduced by Union Finance and Corporate Affairs Minister Nirmala Sitharaman while presenting the Union Budget for the financial year 2022-23. Finance Minister Sitharaman said that this provision will allow taxpayers to correct any omission or error in assessing their income correctly for tax purposes. She further explained that in cases where the Income Tax Department identifies income missed by the taxpayer, it usually involves a long adjudication process (ITR-U kya hai). The proposal aims to instill confidence in taxpayers. She said that this is a positive step towards voluntary tax compliance.

Who can file an updated ITR?
According to the details mentioned by Income Tax India on its website, this section stipulates that any person can submit an updated return, even if they have previously filed an original, belated, or revised return for the applicable assessment year. The updated return can be filed within 24 months from the close of the relevant assessment year. Still, there are certain circumstances under which the updated return cannot be submitted. You can file ITR-U for Assessment Year (AY) 2021-22 (FY 2020-21) till 31 March 2025. You can file ITR-U for Assessment Year 2022-23 (FY 2021-22) till 31 March 2026.

Cannot file ITR-U in this situation
If the updated return relates to a return reporting a loss, then it cannot be submitted. Apart from this, filing an updated return (Updated ITR Process) is not acceptable if doing so reduces the tax liability calculated based on the original, revised, or belated return filed by the taxpayer. Apart from this, an updated return cannot be filed if it increases the refund payable based on the original, revised, or belated return filed by the taxpayer (ITR file kaise kare).

The process to file updated ITR
Choose either the online or offline filing methods.

Visit the Income Tax Department's e-filing website. (ITR filing process)

Log in to your account.


Choose the ITR-U form and begin the filing process.

Download the ITR-U form from the Income Tax Department's website. (ITR-U form)

Fill out the form carefully.

Make sure all errors or omissions are corrected.

Attach required documents such as proof of income, deductions, and exemptions. (Tax deduction)

Pay any outstanding tax.

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