Income Tax

Revised ITR / ITR-U Filing

Fix mistakes or missed income in your past returns.

About Revised ITR / ITR-U Filing

If you discover an error in a filed return — omitted income, a missed deduction, wrong details, or a return you never filed — the law lets you correct it. A Revised Return under Section 139(5) can be filed to fix a mistake in an original return before the deadline. Where that window has closed, an Updated Return (ITR-U) under Section 139(8A) allows you to report additional income and pay the tax with an additional amount, generally within a few years of the assessment year. Filing proactively helps you avoid larger penalties and notices later. We assess your situation, recompute the correct tax, and file the appropriate revised or updated return for you.

Who needs this

Taxpayers who need to correct errors, report missed income, or file a return they missed.

Documents required

The process — step by step

  1. Review the original return and the error/omission
  2. Recompute the correct income and tax
  3. Choose between a revised return or ITR-U
  4. Pay any additional tax due
  5. File the corrected return and e-verify

Timeline & fees

Timelines and government fees are indicative and subject to processing by the relevant authority. Approval and its timing are decided by the authority and cannot be guaranteed.

Frequently asked questions

What is the difference between a revised return and ITR-U?

A revised return corrects a return within the due window; ITR-U lets you update after that window by paying additional tax.

How far back can I file ITR-U?

Generally within the extended years allowed under Section 139(8A) from the end of the assessment year.

Can ITR-U be used to claim a refund?

No. ITR-U cannot be filed to claim or increase a refund or reduce tax liability.

Related services

Tax Guider — A unit of Corpzen Advisors Private Limited, Chennai, Tamil Nadu.

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