ITR file karna bhool gaye, ya file ki thi lekin kuch income dikhana reh gaya? Pehle iska ek hi ilaaj tha — notice ka intezaar. Ab Updated Return (ITR-U) se aap khud aage aakar galti sudhaar sakte hain. Finance Act 2025 ke baad iski time limit 24 se badhkar 48 mahine ho gayi hai. Lekin ye muft nahi hai — jitni der, utna zyada extra tax.
Quick Summary
- ITR-U assessment year khatam hone ke 48 mahine tak file ho sakti hai
- Sirf income badhane ya tax badhane ke liye — refund lene ya badhane ke liye nahi
- Extra tax: 12 mahine mein 25%, 24 mein 50%, 36 mein 60%, 48 mein 70% (tax + interest ka)
- Search, survey ya notice ke baad ITR-U file nahi hoti
- Pehle poora tax + interest + additional tax bharna, phir ITR-U file karna
ITR-U Kab File Kar Sakte Hain
- Original ITR file hi nahi ki thi
- Income galat head mein dikhayi thi
- Koi income dikhana bhool gaye (FD interest, rent, capital gains)
- Galat rate se tax calculate kiya tha
- Carry-forward loss ya unabsorbed depreciation kam karna hai
Additional Tax — Jitni Der, Utna Mehnga
| ITR-U kab file ki (AY khatam hone ke baad) | Additional tax (tax + interest ka) |
|---|---|
| 12 mahine ke andar | 25% |
| 12 se 24 mahine | 50% |
| 24 se 36 mahine | 60% |
| 36 se 48 mahine | 70% |
Example: Aapne FY 2024-25 (AY 2025-26) ki return mein ₹2 lakh ki FD interest nahi dikhayi. Tax + interest milakar ₹70,000 banta hai. AY 2025-26 31 March 2026 ko khatam hua. Agar aap 31 March 2027 tak ITR-U file karte hain to additional tax 25% = ₹17,500; agar 31 March 2029 ke baad (36 mahine ke baad) karte hain to 70% = ₹49,000. Isliye galti pata chalte hi jaldi file karna sasta hai.
Kab ITR-U File NAHI Ho Sakti
- Loss return ya refund badhane ke liye
- Tax liability kam karne ke liye
- Search, survey ya requisition shuru ho chuka ho
- Us saal ke liye assessment/reassessment pending ya complete ho
- Department ke paas aapki us income ki specific information hai aur notice aa chuka hai
Ek saal ke liye sirf ek baar
Ek assessment year ke liye ITR-U sirf ek hi baar file ho sakti hai. Isliye poori income, AIS, 26AS aur bank statements check karke hi file karein — dobara mauka nahi milega.
ITR-U File Karne Ka Process
- Us saal ka AIS/26AS download karke chhooti income identify karein
- Updated return ke hisaab se tax, interest aur additional tax calculate karein
- Challan se poora amount pehle jama karein
- Portal par ITR-U select karke sahi ITR form bharein aur challan details daalein
- Reason chunein (income not reported, wrong head, etc.) aur e-verify karein
Normal cases mein pehle belated ya revised return ka option dekhein — wo sasta hai. Notice aa gaya hai to ITR-U ki jagah notice ka jawab dena padta hai. ITR-U ka computation aur filing hamari ITR filing team karti hai.
Frequently Asked Questions
ITR-U kitne saal purani return ke liye file ho sakti hai?
Finance Act 2025 ke baad assessment year khatam hone ke 48 mahine tak.
Kya ITR-U se refund le sakte hain?
Nahi. ITR-U sirf tax badhane ke liye hai — refund claim ya refund badhane ke liye nahi.
ITR-U mein kitna extra tax lagta hai?
Tax + interest ka 25% (12 mahine tak), 50% (24 tak), 60% (36 tak) ya 70% (48 mahine tak).
Kya ITR-U file karne par penalty lagti hai?
Additional tax dene ke baad us chhooti income par under-reporting penalty aam taur par nahi lagti — isi wajah se ITR-U notice ka intezaar karne se behtar hai.
ITR-U ke rules Finance Act 2025 ke amendments ke baad ke hain (1 April 2026 se Income-tax Act, 2025 mein renumber). Ye jaankari 24 September 2026 tak ki hai — ITR-U file karne se pehle humse computation verify karwayein.