IT Dept Releases Excel Utilities for Updated Returns: ITR-5, ITR-6 and ITR-7 For AY 2021-22 and 2022-23

With the September 15 deadline nearing, taxpayers can now file updated returns using ITR forms 5, 6, and 7 Excel utilities.

New Utilities for ITR-5, ITR-6, and ITR-7 Are Now Live on Income Tax Portal

Vanshika verma | Sep 9, 2025 |

IT Dept Releases Excel Utilities for Updated Returns: ITR-5, ITR-6 and ITR-7 For AY 2021-22 and 2022-23

IT Dept Releases Excel Utilities for Updated Returns: ITR-5, ITR-6 and ITR-7 For AY 2021-22 and 2022-23

With the September 15, 2025 ITR deadline nearing, the Income Tax Department has provided Excel Utilities for filing updated ITR-5, ITR-6, and ITR-7 forms for AYs 2021–22 and 2022–23.

Excel Utilities for filing updated returns in ITR-5, ITR-6 and ITR-7 for the Assessment year 2021-22 and 2022-23 as per the Finance Act, 2025 are available now for filing as per the Income Tax Department’s website.

Such forms are available on the Income Tax Department’s official website from September 6, 2025. ITR form 5 is used by LLPs, firms, associations of Persons, investment funds and business trusts. The ITR-6 Form is used by companies; on the other hand, the ITR-7 Form is used by specified companies.

ITR-5 Form:

The ITR-5 Form is not for individuals and HUF taxpayers; however, any taxpayer not being an individual, HUF or company can file their ITR using this form. It is mainly used by firms, LLPs, associations of Persons, investment funds and business trusts.

ITR-6 Form:

The ITR-6 Form is applicable for companies and it is for companies who cannot file their tax return using the ITR-7 form. This form is mainly used by specified companies such as charitable or religious trusts, political parties, research organisations, news agencies or those mentioned in the Income Tax Act who are required to complete an income tax return using the ITR-7 form.

Table of Content
  1. ITR Filing Deadline:
  2. What do you mean by an updated return?
  3. When can an updated return be filed?

ITR Filing Deadline:

The Income Tax Department has scheduled the last date to file an income tax return (ITR) for September 15, 2025 however earlier it was July 31, 2025. This applies to salaried employees, HUFs and taxpayers who do not require an audit.

What do you mean by an updated return?

A tax return that a taxpayer files to correct or add information to a return they have already submitted, often because they made an error, omitted income, claimed incorrect deductions, or discovered new information. It can be filed by any person except in certain situation no matter whether they have previously filed an original, belated or revised return for the relevant assessment year. However, it is optional.

Time limit: The time limit for filing an updated ITR is 48 months from the end of the relevant assessment year.

When can an updated return be filed?

An updated return may be filed by any person in any case except under certain situations:

  • A person may file an updated return of his income or the income of any other person in respect of which he is assessable under the Income Tax Act, such as in a representative capacity or in case of clubbing of income.
  • A person can file an updated return even if he has completed a return of loss under Section 139(3) earlier for the relevant assessment year, but it should not be a return of loss.

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