Made ITR mistake? Today is last day to fix it
31 Mar 2026

As the March 31 deadline nears, taxpayers who have made mistakes in their tax returns still have a chance to amend them.

The Updated Income Tax Return (ITR-U) is a provision under Section 139(8A) of the Income Tax Act that allows taxpayers to correct errors or report missed income.

It can even be used to file a return if one was missed earlier.

Deadline for ITR-U AY 2021-22 ends on March 31
Filing period

The ITR-U can be filed within a four-year period from the end of the relevant assessment year.

For example, for Assessment Year (AY) 2021-22, the deadline is March 31, 2026. But for AY 2025-26, it extends to March 31, 2030.

However, it's worth noting that the sooner you file your return, the lesser will be your additional tax liability.

Who can file an ITR-U?
Eligibility criteria

Any taxpayer can file an ITR-U within the four-year window. This is applicable even if they have already filed an original, revised, or belated return.

However, if a return has been filed earlier, its acknowledgment number has to be provided while filing the updated return.

But do note that you can't file an ITR-U for nil or loss returns or if it reduces total tax liability/higher refund.

Things to remember while filing ITR-U
Filing restrictions

You can't file an ITR-U where search/seizure has been conducted or prosecution proceedings have been initiated.

Also, filing an ITR-U comes with paying additional tax along with regular tax and interest.

The amount increases with delay: 25% of tax and interest if filed within 12 months, 50% within 24 months, 60% within 36 months, and 70% between the period of 36-48 months.