Provisions Section 139(8A) of Income Tax Act, 1961 applicable for A.Y. 2026-27
Section 139(8A) allows taxpayers to file an updated return within 24 months from the
end of the relevant assessment year to correct omissions or errors. It enables voluntary compliance with
payment of additional tax, helping avoid further legal consequences.
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Overview
Provisions Section 139(8A) of Income Tax Act, 1961 applicable for A.Y. 2026-27
Define
Section 139(8A) provides taxpayers a special opportunity to file an updated income tax return even if
they did not file a return earlier, or they filed a return under Section 139(1), 139(4) (belated),
or 139(5).
This updated return allows correction of omissions or mistakes in the earlier filed return or filing
a return where none was filed earlier.
Before filing the updated return, the taxpayer must pay tax due, interest, and any applicable fees
as per Section 140B.
Time limit to File updated return
At any time within 48 months from the end of the relevant assessment
year.
Form for Updated Return
The updated return must be filed in the prescribed form ITR U (Updated
Return)
When Updated Return Cannot Be Filed?
If an updated return is a return of a loss.
If an updated return results in lower tax liability.
If an updated return results in or increasing the refund.
If an updated return has already been filed.
If a search initiated against the assessee under section 132, books of account or assets
etc. are requisitioned in case of the assessee under section 132A, survey conducted against
the assessee under section 133 and
If an assessment is pending or completed.
If Information received under anti evasion laws (e.g., Benami Act, PMLA, foreign asset
laws) or treaty information is in the officer’s possession.
If AO has information about the assessee under DTAA or TIEA.
If any prosecution proceeding is initiated or
If a person or class of persons as notified by the CBDT
If a notice under section 148A is issued after 36 months from the end of the relevant AY.
However, this restriction does not apply if it is held under section 148A(3) that issuing a
notice under section 148 is not justified.
Additional Tax Payable Chart (Section 140B) on filing Updated ITR
Time of Filing
Additional Tax Rate
Base for Calculation
Up to 12 months from end of AY
25%
Tax + Interest
12–24 months from end of AY
50%
Tax + Interest
24–36 months from end of AY
60%
Tax + Interest
36–48 months from end of AY
70%
Tax + Interest
FAQ
Frequently Asked Questions
What is Section 139(8A) Updated Return?
Section 139(8A) allows taxpayers to file an updated income tax return even
after the original or belated return deadline to correct mistakes or report additional
income.
What is the time limit to file Updated Return?
An updated return can be filed within 48 months from the end of the relevant
assessment year.
Which form is used to file Updated Return?
Taxpayers must use Form ITR-U (Updated Return).
Can updated return increase refund?
No, updated return cannot be filed to increase refund.
Is additional tax required for updated return?
Yes, additional tax between 25% to 70% of tax and interest must be paid
depending on the delay.
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