Revised ITR & Updated Return (ITR-U)
Made an error, or missed reporting income in an earlier year? We confirm which route applies to you and file it correctly.
Fix My ReturnTwo Different Things, Often Confused
“Revised return” and “ITR-U” get used interchangeably, but they're governed by different sections, have different windows, and different costs. We start by confirming which one actually applies to your situation.
Section 139(5)
Revised Return
- Who it's for
- You already filed a return for the year (original or belated) and need to correct an error or omission in it.
- Filing window
- Any time before the end of the relevant assessment year, or before your assessment is completed — whichever is earlier.
- Cost
- No additional tax for revising itself — you pay or adjust based on the corrected figures, same as any return.
Section 139(8A)
Updated Return — ITR-U
- Who it's for
- You need to report income you missed entirely, even if you never filed an original return for that year, or the revision window under 139(5) has already closed.
- Filing window
- An extended window measured in months from the end of the relevant assessment year — introduced by the Finance Act, 2022 and since extended by a later Finance Act.
- Cost
- Comes with additional tax on top of the tax and interest otherwise payable, increasing the longer you wait to file it.
The ITR-U window and its additional-tax percentages have been revised since the provision was first introduced, and can change again with a future Finance Act. We confirm the exact figures applicable to your assessment year before filing — the numbers here are deliberately general.
Know the Limits
What an Updated Return (ITR-U) Cannot Be Used For
Section 139(8A) exists to let you disclose more income and pay what's owed — not to reopen a return in your favour.
The Process
Four Steps From Error to Corrected Filing
Share Your Original Return
And whatever you now need to correct or add — a missed Form 16A, an income source, a mismatched entry.
We Confirm the Right Route
Whether a Revised Return or ITR-U applies, and what it will cost, including any additional tax under Section 139(8A).
We Prepare & Compute
The corrected return, with the tax, interest and (for ITR-U) additional tax calculated precisely.
We File & E-Verify
Submitted through the portal and e-verified the same day, with your acknowledgement shared.
The Longer You Wait, the More an ITR-U Costs
Unlike a Revised Return, an Updated Return carries additional tax on top of what you already owe — and that additional tax increases the longer you wait within the filing window. If you know you have unreported income from an earlier year, filing sooner rather than later is almost always the cheaper option.
We compute the exact additional tax for your specific year before you decide to file, so there are no surprises.
- Route confirmed — 139(5) or 139(8A)
- Additional tax computed upfront
- Filing and e-verification
Charges depend on the complexity of the correction — ask us for an exact quote.
Fix It Before It Becomes a Notice
Send us your original return and what needs correcting — we'll tell you the right route and what it costs.
Start My CorrectionAlready received a notice instead? See Income Tax Notice Support.
