The Centre declares a rule for taxpayers under Section 139 (8A) of the Income Tax Act, taxpayers can now get up to 48 months from the end of the respective AY to file ITR-U.
Vanshika verma | Jul 30, 2025 |
CBDT Releases New ITR-U Form To Rectify Errors in Filing Return
In the Union Budget 2025, the Centre declares a rule regarding taxpayers that under Section 139 (8A) of the Income Tax Act, taxpayers can now get up to 48 months from the end of the respective assessment year to file ITR-U.
The main motive of this is to allow more time for individuals to fix errors or mistakes in their income tax returns filed earlier. The income tax department also set guidelines on ITR-U filing, such as who is eligible to file an updated income tax return and when.
The ITR-U form was introduced to fix mistakes in earlier filed ITR. It can also be used if taxpayers missed to file income tax return within the given deadline and the belated return deadline.
Previously, the income tax rule permitted taxpayers to file ITR-U within two years from the end of the respective assessment year. However, now the time limit has been increased to 48 months.
Note: For Assessment Year 2023-24, if any taxpayer missed filing ITR or a belated return, they can still file ITR-U from January 1 2024 to March 31 2026
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