Due Dates ITR-U — Updated Return u/s 139(8A)
ITR-U — Updated Return u/s 139(8A)
Income Tax Act 1961 s.139(8A)
Voluntarily-updated return within 48 months from the end of the relevant AY (extended from 24 months by Finance Act 2025). Additional tax: 25% (within 12 months), 50% (12-24 months), 60% (24-36 months), 70% (36-48 months) of tax + interest.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 48 months of end of AY (up to 31-Mar-2029 for AY 2024-25) | Additional tax slab: 25/50/60/70% based on filing timing | Extended window per Finance Act 2025 amendment. |
| FY 2025-26Current | Within 48 months of end of AY (up to 31-Mar-2030 for AY 2025-26) | Additional tax slab: 25/50/60/70% based on filing timing | |
| FY 2026-27 | Within 48 months of end of AY (up to 31-Mar-2031 for AY 2026-27) | Additional tax slab: 25/50/60/70% based on filing timing |
FY-specific notes
FY 2024-25: Extended window per Finance Act 2025 amendment.
⚠ VERIFY
Finance Act 2025 extended the ITR-U window from 24 to 48 months and revised the additional-tax slabs. Confirm the current schedule for the specific AY before advising.