Updated return (ITR-U): can you still file ITR for past years?

An updated return (ITR-U) lets you file a missed return, or add income you left out, for a past year. You can file it within 48 months from the end of the assessment year, under section 139(8A). You pay the tax and interest first, plus extra tax of 25% to 70% of it. In 2026-27 you can file for AY 2022-23 to AY 2025-26.

What is ITR-U (updated return)?

An updated return is a return filed under section 139(8A) of the Income-tax Act, 1961. It is also called ITR-U. It lets you pay tax on income you missed, after the normal dates have passed.

• Anyone can file it, whether or not they filed a return for that year before. It can follow an original, belated or revised return, or it can be your first return for that year.
• It uses your normal ITR form for that year (ITR-1 to ITR-7, whichever applies to you), with two extra parts for the updated return.
• You can file only one updated return for a year, and it cannot be revised.
• It can only add tax. It cannot show a loss, lower your tax, or claim or increase a refund.

Can I file ITR for the last 3 years now?

Yes, but only as an updated return, and only if it adds tax. The department says belated and revised returns for AY 2025-26 and earlier years cannot be filed after 1 April 2026. The updated return is the route that stays open.

For the financial year 2026-27 (1 April 2026 to 31 March 2027), the department lists four years:

• The extra tax goes up on 1 April each year. For example, AY 2025-26 moves from 25% to 50% on 1 April 2027. Filing sooner costs less.
• AY 2026-27 (FY 2025-26), the year just ended: it is not on the department's list for 2026-27. You can still file a belated return for it until 31 December 2026. See our belated return guide.
• If you have a refund or a loss to claim for an old year, an updated return will not help. The route there is condonation of delay (see below).

Updated return time limit: 48 months

You can file an updated return within 48 months from the end of the assessment year. The Finance Act 2025 increased this from 24 months to 48 months.

The assessment year ends on 31 March. So for AY 2024-25, which ended on 31 March 2025, the last date is 31 March 2029.

The 48 months are split into four bands of 12 months. The later you file, the higher the extra tax (see the next section).

Additional tax on an updated return (section 140B)

Before you file, you work out the tax and interest on the updated return, after the TDS, advance tax and tax you have already paid. Then you add additional income-tax under section 140B:

• "Tax" includes surcharge and cess for this calculation.
• Interest under sections 234A, 234B and 234C is worked out on the updated return. The additional tax itself does not attract interest.
• Late fee. If you did not file any return for that year, the section 234F fee also applies: ₹5,000, or ₹1,000 if your total income is ₹5 lakh or less.
• Refund already received. If you got a refund on your earlier return for that year, it is added back when you work out the tax.
• Pay before you file. The updated return must carry proof that you paid the tax, interest, fee and additional tax. Without it, the return is treated as defective.

Worked example. You filed your return for AY 2024-25 on time but left out some interest income. After the TDS already deducted, the tax and interest on your updated return come to ₹30,000. AY 2024-25 ended on 31 March 2025, so if you file by 31 March 2027 you are in the 12 to 24 month band. Additional tax is 50% of ₹30,000 = ₹15,000. You pay ₹30,000 + ₹15,000 = ₹45,000 before filing. If you wait until April 2027, the band becomes 60% and the additional tax becomes ₹18,000.

Is there a penalty for ITR-U?

The law calls the extra amount additional income-tax, not a penalty. What you pay on an updated return is:

• the tax on the income you add, and interest on it;
• the additional tax of 25% to 70% of that tax and interest;
• the 234F late fee, only if you never filed a return for that year.

Who cannot file an updated return (ITR-U conditions)

You cannot file an updated return if:

• it shows a loss, lowers your tax, or creates or increases a refund;
• you have already filed an updated return for that year;
• an assessment or reassessment for that year is pending or completed (see the section 148 route below for the one exception);
• there has been a search (section 132), a requisition (section 132A) or a survey (section 133A), or documents or assets were seized from another person and belong to you;
• the Assessing Officer has information about you under certain other laws (such as the Prevention of Money Laundering Act, the Black Money Act and the Benami Property Act), or under a tax treaty or information exchange agreement;
• prosecution has started against you for that year;
• a show cause notice under section 148A was issued more than 36 months after the end of the assessment year. This bar does not apply if the officer's order under section 148A(3) says it is not a fit case for a 148 notice;
• you belong to a class of persons notified by the CBDT.

Updated return after a section 148 notice

A 2026 change to section 140B also allows an updated return in response to a section 148 notice, if you file it within the period given in the notice. In that case:

• the additional tax goes up by a further 10% of the tax and interest (so 35%, 60%, 70% or 80%, depending on the band);
• the extra income you report in it cannot be the basis of a penalty under section 270A (under-reporting of income).

This is a new rule. If you have received a 148 or 148A notice, read our guide to reassessment under section 148 and get advice before you choose this route. Our income tax notice reply service handles reassessment cases.

Updated, revised and belated returns: the difference

If the time for a revised return is still open for your year (for AY 2026-27, until 31 March 2027), check that route first: a revised return carries no additional tax. See our revised return guide.

How to file an updated return (ITR-U)

1. Check that you can file. Your year must be on the list above, and none of the "cannot file" cases should apply to you.
2. Pick the right ITR form for that year's income. Our guide on which ITR form to file explains the forms.
3. Work out the tax. Add the missed income, then work out the tax, interest, any 234F fee and the additional tax for your band.
4. Pay first. Pay the full amount through e-Pay Tax on the e-filing portal and keep the challan details.
5. Prepare the return in the ITR form for that assessment year. Fill the two updated return parts the department names: Part A Gen_139(8A) and Part B ATI. Enter your challan details as proof of payment.
6. Submit and verify. Companies, political parties and taxpayers whose accounts are audited verify with a digital signature certificate (DSC). Others can use a DSC or an electronic verification code (EVC). E-verify within 30 days, or the verification date is treated as the filing date.
7. Watch for a defective notice. If the department finds a problem, for example missing proof of payment, you get a defective notice. Reply on the portal under Pending Actions > e-Proceedings, and choose section 139(8A) in your reply. You can send only one response to each such notice.

For the general steps of filing a return on the portal, see our step-by-step ITR filing guide.

If your updated return changes a later year

Adding income to an old year can change later years too. If your updated return reduces any of these for a later year, you have to file an updated return for each later year as well:

• a loss carried forward;
• unabsorbed depreciation carried forward;
• MAT credit or AMT credit.

Can you claim a refund for an old year?

Not with an updated return. If you missed the belated date and have a genuine refund or loss to claim, you can apply for condonation of delay under section 119(2)(b). Under CBDT Circular 11/2024, the application must be made within five years from the end of the assessment year, and you must show a reasonable cause for the delay and genuine hardship. Our belated return guide explains this route.

What if you do not file at all?

• The Assessing Officer can send a notice under section 142(1) asking you to file.
• If you still do not file, the officer can assess your income under section 144 (best judgment assessment). Interest under section 234A keeps running until then.
• Section 276CC makes failure to file an offence. If the tax involved is above ₹50 lakh, the punishment can be up to 2 years in prison, a fine, or both. From ₹10 lakh to ₹50 lakh, up to 6 months, a fine, or both. In other cases, a fine only.

An updated return filed before any of this starts is the way to set the record right yourself.

Which law applies?

Updated returns for AY 2026-27 and earlier years are filed under section 139(8A) of the Income-tax Act, 1961, even after the new Act came into force on 1 April 2026. That is why this page uses sections 139(8A) and 140B.

For tax year 2026-27 onwards, the Income-tax Act, 2025 has its own updated return rule in section 263(6). It also allows 48 months, counted from the end of the financial year after the tax year.

Need help with an updated return?

We file updated returns for past years. The fee is per year:

• We check first whether you can file, which band you are in, and whether a revised return or condonation would suit you better.
• A chartered accountant checks every return before it is filed.
• Help with e-verification is included.
• The tax, interest, fee and additional tax are paid by you to the government. They are not part of our fee.

See all our return plans on our ITR filing page.

Frequently asked questions