ITR Filing 2025: Updated Return for AY 2021-22 to AY 2024-25 Now Live on E-Filing Portal

The Income Tax Department allows taxpayers to file ITR-U or an updated Income Tax Return to correct their mistakes and update their ITR.

Income Tax Dept Releases ITR-U for AY 2021-22 to AY 2024-25

Nidhi | Aug 19, 2025 |

ITR Filing 2025: Updated Return for AY 2021-22 to AY 2024-25 Now Live on E-Filing Portal

ITR Filing 2025: Updated Return for AY 2021-22 to AY 2024-25 Now Live on E-Filing Portal

If a taxpayer makes an error in their Income Tax Return (ITR), the Income Tax Department gives them another chance by allowing them to file ITR-U or an updated Income Tax Return to correct their mistakes and update their ITR. The Income Tax Department has made things easier for taxpayers by introducing past ITR filing tools to its e-filing website. This change comes after the amendment in the law, which now gives taxpayers up to 48 months or 4 years, from the end of the relevant assessment year to file an Updated Return (ITR-U).

Earlier, the time limit was only 24 months, but after the Finance Act 2025 amendment, taxpayers now get 48 months. Taxpayers can get utilities for earlier years to file ITR-U for AY 2021-22, AY 2022-23, AY 2023-24, and AY 2024-25.

Table of Content
  1. Does ITR-U Require Additional Tax?
  2. Importance of Filing an Updated Return
  3. How to File an Updated Return?

Does ITR-U Require Additional Tax?

The taxpayers who file an updated return are required to pay additional tax on top of the regular tax. If you wait longer to file, you will have to pay more.

  • If you file the updated return within 12 months, you will have to pay 25% extra on the total tax and interest.
  • If you file it between 12 and 24 months, the extra charge goes up to 50%.
  • Filing between 24 and 36 months will require paying 60% extra.
  • If you file between 36 and 48 months, you will need to pay 75% extra.

Importance of Filing an Updated Return

If taxpayers correct their mistakes by filing an updated return as soon as possible, they can avoid penalties and notices from the Income Tax Department. This step also promotes honest tax reporting and builds trust.

How to File an Updated Return?

Here is how taxpayers can file ITR-U:

  1. Step 1: Go to the Income Tax Department’s E-Filing Portal.
  2. Step 2: Select the Assessment Year and Download the ITR Utility
  3. Step 3: Submit your income details and select ITR-U.
  4. Step 4: Calculate and pay the tax, interest and extra tax.
  5. Step 5: Submit the Return and keep the acknowledgement for future reference.

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