Do you know what section 139 8(a) of the Income Tax? Do you know how to fill out your income tax under section 139 8(a)? Don’t worry, we are here to answer all your questions. Under section 139 8 (a), the taxpayers have the opportunity to update their Income Tax Return (ITR-U) within 2 years from the end of the financial year in which the original return was filed. This amendment was made to keep the surveillance on the tax payable and avoid the risk of tax avoidance. By filing the Income Tax Return (ITR-U), it becomes easier to rectify the errors, omissions, and incorrect reporting of your income in your original tax return report. ITR-U under section 139 8(a) also helps you to calculate your tax liabilities and prevent future penalties or legal action. Through this blog, you will get to know more about ITR (U), the new section, its eligibility criteria, and how to file.
What is section 139 (8A) of the Income Tax Act?
Section 139(8A) of the Income Tax Act, 1961 gives taxpayers a valuable second chance to correct their income tax returns. Whether someone forgets to report certain income, makes an error, or misses out on some details in their original return, this section allows them to file an Updated Return (ITR-U). It’s especially useful for those who go beyond the deadlines under Section 139(1) (original return), 139(4) (belated return), or 139(5) (revised return). With this provision, both individuals and organizations can rectify past mistakes and stay on the right side of tax compliance. It’s a practical move by the tax department to encourage honesty and reduce penalties, offering relief to taxpayers who genuinely want to fix errors without facing harsh consequences.
What is ITR (U)?
The ITR-U, or Updated Income Tax Return form, is a helpful option for taxpayers who forgot to file their ITR on time or made a mistake in the one they submitted. Whether you missed reporting some income or entered something incorrectly, this form gives you a second chance to fix it. Thanks to a recent change in Budget 2025, you now have up to four years from the end of the relevant assessment year to make these corrections. It’s a practical way to stay on the right side of the tax rules and avoid future penalties.
For example, if you have missed filing the ITR under the Annual Year (2021-22) and your last date to file an ITR is 31 March 2023, then an updated income tax return will help you to file your ITR for the FY 2021-22. While missing the last chance to file an ITR can lead to legal consequences, you may need to pay an additional tax of up to 70%.
No matter if you’ve filed your original Income Tax Return (ITR), belated, revised it, or even missed filing it altogether, you still have a chance to set things right. The government allows taxpayers to file an ITR-U (Updated Return) within 2 years from the end of the relevant assessment year. This means you can correct or update your return if you missed reporting income or made a mistake earlier. Recently, ITR-U filing for the Assessment Year 2024–25 began on 1st January 2025, giving taxpayers a fresh opportunity to fix errors and stay compliant.
Who is Eligible to file ITR (U)?
A taxpayer can file the ITR (U) under section 139 8(A) if they want to correct their income tax returns, including the original Income tax return, belated, or revised. It can only be done in case of any omission, error, or wrong statement in his/her previous tax return file. An updated return can be filed due to the above-mentioned reasons:
- Failure to file a return within the deadlines.
- Income was not mentioned correctly.
- Choosing the wrong heads of income.
- Payment of the taxes was done at the wrong rates.
- Reduction of the carry forward losses.
- Reduction of the unabsorbed depreciation.
- Reduction of Tax credit under sections 115 JB and 115 JC.
Always keep one thing in mind only one updated tax return can be filed per assessment year.
Who is Not Eligible to File ITR (U) under Section 139 8(A)?
An Updated Income Tax Return cannot be filed under Section 139 8(A) for the following reasons:
- Already Filed Updated Return: If you’ve already submitted an updated return for that financial year, you can’t file it again.
- Return of Loss: You can’t use an updated return to report a loss in income (like a business or capital loss).
- To Reduce Tax Liability: If you’re trying to lower the tax payable from your earlier return, updated return filing isn’t allowed.
- To Claim a Higher Refund: You can’t file an updated return just to increase the amount of refund claimed earlier.
- Search Under Section 132: If the Income Tax Department has conducted a search operation at your premises under Section 132, you are not eligible.
- Documents Called Under Section 132A: If the department has seized or called for books of accounts or documents under Section 132A, you’re barred from filing an updated return.
- Survey Under Section 133A: If a survey has been conducted at your business premises under this section, an updated return cannot be filed.
- Assessment/Reassessment in Progress or Completed: If any income tax proceedings like assessment, reassessment, or revision are pending or already completed for that year, you cannot file an updated return.
- Serious Law Violations or Acts Involved:
- If the Assessing Officer has information against you under the acts like:
- The Prevention of Money Laundering Act
- The Black Money (Undisclosed Foreign Income and Assets) Act
- The Benami Property Transactions Act
- The Smugglers and Foreign Exchange Manipulators Act
- The Prevention of Money Laundering Act
- If this information has been shared with you, then you cannot file an updated return.
- Information Received from Foreign Sources (Section 90/90A): If the tax department has received foreign tax-related information about you under international agreements and has informed you, then updated return filing is not allowed.
- Other Persons as Notified: If the government notifies certain categories of taxpayers as ineligible, they will also be barred from filing updated returns.
These are some points that you need to keep in mind before filing the ITR (U) under section 139 (8A).
ITR (U) FILING Deadlines:
Starting from April 2025, the government has extended the deadline to file an updated income tax return under Section 139(8A) from 2 years to 4 years from the end of the relevant assessment year. This change was announced in the Union Budget 2025–26. So, for the financial year 2023–24 (assessment year 2024–25), taxpayers will now have time until 15 September 2025 to file their updated return. Other important dates related to the updated ITR Tax Filing are mentioned below:
Category of Taxpayers | Due Dates |
Individuals or Taxpayers who are not eligible for the tax audit | 31st July 2025 |
Taxpayers covered under the Tax audit | 31st October 2025 |
Taxpayers covered under Transfer Pricing | 30th November 2025 |
Due date for revised/belated return date | 31st December 2025 |
Financial Year & Assessment Year | Last Date to File Updated Income Tax Return |
FY 20-21 (AY 2021-22) | 31st March 2026 |
FY 21-22 (AY 2022-23) | 31st March 2027 |
FY 22-23 (AY 2023-24) | 31st March 2028 |
FY 23-24 (AY 2024-25) | 31st March 2029 |
FY 24-25 (AY 2025-26) | 31st March 2030 |
With the help of the important dates, you will get an idea of the deadlines to file an ITR (U).
Required Details to be filed in the Form ITR-U?
The ITR (U) form is designed for filing the updated tax return under section 139 8(A). However, the following details are required to be filed in the form of ITR (U):
- Eligibility Confirmation: Make sure to verify your Eligibility criteria before filing the ITR-U.
- Form Selection of Updated Income Tax Return: You can choose your ITR form (The form is available from 1 to 6) for the updated income tax return.
- Updated Reasons: You \have to update the reasons in the form for filing the ITR. Such as incorrect tax rates, unreported income, or prior return issues.
- Period of Filing the ITR: The person filing the ITR must update the period in which he/she is filing the ITR. It ensures the smooth functioning of the tax payments within the timeframes from the end of the assessment year.
Extra Tax and Penalties for Late Filing of ITR under Section 139 8(A)?
From April 2025, taxpayers will have more time to correct past income tax returns, as the deadline for filing an Updated Income Tax Return (ITR-U) has been extended from two years to four years. This extension offers a wider window for those who may have missed out on reporting income or made errors in their original returns. However, there are growing penalties for filing the ITR beyond the deadline. The additional tax and penalties for filing an ITR after the deadline under Section 139 8(a) are displayed in the above table:
Late ITR Filing (in months) | Additional Tax |
12 months from the end of the relevant Annual year | 25% of additional tax (tax + interest ) |
24 months from the end of the relevant Annual year | 50% of additional tax (tax + interest ) |
36 months from the end of the relevant Annual year | 60% of additional tax (tax + interest ) |
48 months from the end of the relevant Annual year | 70% of the additional tax (tax + interest ) |
How to File an Updated ITR?
As per the New Income Tax Rules 2025, there are 2 parts (a and b) through which you can file your updated ITR:
A: Begin with the completion of the General Information:
- PAN (Permanent Account Number)
- Aadhaar Number
- Assessment Year: Indicate the assessment year for which you are filing the updated return. For example, you are revising income for FY 2022–23, so the assessment year would be 2023–24.
- Indicate whether you had earlier filed a return for said assessment year by selecting “Yes” or “No.”
- Indicate whether the return was filed under section 139(1) (within the due date) or other applicable sections.
- If you earlier filed the ITR, enter the form (such as ITR-1, ITR-2, etc.) filed with the acknowledgment or receipt number, and the date of filing (DD/MM/YYYY).
- Confirm that you are eligible to file an updated return: this means that you are not disqualified in terms of provisions for certain individuals (such as cases pursued with search and seizure), filing an ITR-U.
- Select the appropriate income tax return form (such as ITR-1, ITR-2, etc.) according to your updates on income.
- Mention why you are filing this updated return. Common reasons include:
- You didn’t file a return earlier.
- Some income was left out.
- You reported income under the wrong head.d
- You made an incorrect deduction.s
- Any other error or omission in the previous filing
Part B: UTI computation of total updated income
- Enter additional income – Just enter the amount of additional income under each head (Salary, House Property, Capital Gains, and so on). You do not need to provide all the details or breakdowns.
- Enter income from previous return – This should be just the total income figure in your last filed ITR.
- Total income after adding additional income -This amount can be found in ‘Part B – TI’ of ITR Form 1 to 7.
- Tax payable (if any) – This can be found in the ‘Tax payable’ section of ‘Part B -TT’ of your tax return.
- Tax refundable (if any) – This can be found in the Refund section of ‘Part B – TT’ of your ITR Form.
- Tax paid earlier: you get the tax payable figure described above in the earlier return.
- Refund (if any): You can provide either the refund claimed or the refund received (including interest) if you had claimed a refund.
- Ow Many Years Can You File an Updated Return? : This is the amount you paid as a penalty for late filing of the original return.
- Regular tax on assessment: You can provide the tax paid that was required after receiving any notice or demand from the IT department.
- Total tax payable on new (additional) income: Compute tax on the income added according to the tax slabs as applicable.
- Extra tax on latest income: Compute 25% or 50% of the tax change, namely the difference between your new liability and previous tax (as the timing of your filing determines whether you will be applying for 25% or 50%).
- Total tax owed: Add the total liability and additional tax, which is what you need to pay.
- Tax previously paid (if applicable): Refer to the Self-Assessment Tax you paid under Section 140B, specifically mention what the payment was made against, and provide the payment challan details.
This process will ensure you file your ITR-U return correctly and within the updated guidelines.
FAQS:
1) What Is Section 139 8(a) of the Income Tax Act?
Section 139(8A) of the Income Tax Act allows a taxpayer to file an Updated Return (ITR-U) within up to three years from the end of the relevant assessment year to declare additional income and pay due taxes.
2) What is ITR (U)?
ITR-U is an updated Income Tax Return that allows you to update any of your previous returns within 48 months of filing.
3) How to Pay the Updated Tax Return?
Updated Tax Returns can be paid in 2 parts, A and B. The first part is to fill in your general information, and the second part is to enter the total updated income in the ITR form step by step.
4) HOw Many Years Can You File an Updated Return?
The updated return can be filed every four years from the end of the relevant assessment year.