Question 1

What is ITR-U?

Accepted Answer

ITR-U stands for Updated Return under Section 139(8A) of the Income Tax Act. It allows taxpayers to file or revise their income tax returns within 24 months from the end of the relevant assessment year.

Question 2

Who can file ITR-U for AY 2022–23?

Accepted Answer

Any taxpayer who failed to file a return or wants to correct income details for AY 2022–23 can file ITR-U, provided no assessment notice has been issued for that year.

Question 3

What is the last date to file ITR-U for AY 2022–23?

Accepted Answer

The last date to file ITR-U for AY 2022–23 is 31st March 2025.

Question 4

Can I file ITR-U after receiving a notice under Section 143(2)?

Accepted Answer

No. ITR-U cannot be filed if a notice under Sections 143(2), 148, 153A, or 153C has been issued for that assessment year.

Question 5

What penalty is applicable on ITR-U filing?

Accepted Answer

If ITR-U is filed between 12–24 months from the end of the assessment year, an additional tax of 50% of the tax and interest due is levied.

Question 6

Do I have to pay interest while filing ITR-U?

Accepted Answer

Yes, interest under Sections 234A, 234B, and 234C is applicable along with the due tax.

Question 7

Can I claim a refund in ITR-U?

Accepted Answer

No, refunds cannot be claimed in ITR-U. It is meant only for reporting additional tax liability.

Question 8

Can I revise ITR-U after submission?

Accepted Answer

No. Once filed, an ITR-U cannot be revised or filed again for the same assessment year.

Question 9

How many times can I file ITR-U for a particular year?

Accepted Answer

Only once. You can file ITR-U only once for a particular assessment year.

Question 10

Can salaried individuals file ITR-U?

Accepted Answer

Yes, salaried individuals can file ITR-U if they missed filing or want to correct reported income.

Question 11

Which ITR forms are applicable for ITR-U?

Accepted Answer

ITR-U is a separate form that is to be filed along with the applicable ITR form such as ITR-1, ITR-2, or ITR-4.

Question 12

What documents are required to file ITR-U?

Accepted Answer

You need your PAN card, bank statement for the relevant FY, Form 16 (if applicable), and other income proofs.

Question 13

What happens if I don’t file ITR-U before 31st March 2025?

Accepted Answer

If not filed by the due date, you lose the chance to correct income voluntarily. Penalties, prosecution, and notices may follow.

Question 14

Is Aadhaar mandatory for ITR-U filing?

Accepted Answer

Yes, Aadhaar is mandatory for e-verification and linking with PAN, especially if you’re filing it yourself.

Question 15

How long does it take to process ITR-U?

Accepted Answer

ITR-U does not result in refunds, so processing is usually quicker, typically within a few weeks of submission.

Question 16

What is the fee for filing ITR-U through FileBob?

Accepted Answer

At FileBob, the ITR-U filing fee is ₹1500 for ITR-1/ITR-4 and ₹2000 for ITR-2. Upload PAN and bank details to proceed.

File ITR-U for AY 2022-23 & AY 2023-24 After Income Tax Intimation

Who Can File ITR-U?

ITR-U Filing Fees

How to File ITR-U?

Upload PAN & Bank Details to File ITR-U

⚠️ What Happens If You Miss the Deadline?