Revised ITR & Updated Return (ITR-U)
A Revised Return (Section 139(5)) corrects an already-filed return, due by 31 March of the assessment year. An Updated Return (ITR-U, Section 139(8A)) reports missed income up to 48 months after the assessment year ends, with additional tax of 25% to 70% of what's owed depending on when you file. Khata World confirms the right route and computes the exact cost before filing.
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.
Revised Return & ITR-U Rules at a Glance
Key figures every taxpayer should know — sourced from incometax.gov.in and the Finance Act, 2025/2026, current as of 25 August 2026. These provisions change with near-annual Finance Act amendments; verify against incometax.gov.in before relying on these for a specific filing.
- Revised Return deadline (Sec. 139(5))
- 31 March of the relevant assessment year, or before your assessment is completed — whichever is earlier. Extended from the earlier 31 December cut-off by a recent Finance Act amendment; confirm the exact deadline for your assessment year before relying on this.
- ITR-U filing window (Sec. 139(8A))
- Up to 48 months (4 years) from the end of the relevant assessment year — extended from 24 months by the Finance Act, 2025, effective 1 April 2025.
- ITR-U additional tax
- 25% of the additional tax and interest due if filed within 12 months of the end of the assessment year; 50% if filed within 12–24 months; 60% within 24–36 months; 70% within 36–48 months.
- Who can file ITR-U
- Any individual, HUF, firm, LLP, company, AOP or BOI, whether or not an original return was filed for that year — as long as filing results in additional tax payable and none of the blocking conditions apply.
- What ITR-U cannot be used for
- Claiming or increasing a refund, reporting a fresh loss or increasing an already-declared loss, or filing after a search, survey, or prosecution proceeding has begun for that year, or after it has already been used once for that assessment year.
- E-verification requirement
- Both a Revised Return and an ITR-U must be e-verified within 30 days of filing, same as any return — an unverified return is treated as if it was never filed.
Last updated: 25 August 2026
Revised ITR & ITR-U — Common Questions
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.
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