Introduction of Form ITR-U for Updated Income Tax Returns

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION New Delhi, the 30th March, 2026

G.S.R. 233(E).— In exercise of the powers conferred by sub-section (8A) of section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2026. (2) They shall come into force with effect from the date of publication.

2. In the Income-tax Rules, 1962, in Appendix-II, after the ITR-A, the following Form ITR-U (ITR for updated return) shall be inserted, namely: —

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5

FORM ITR - U INDIAN INCOME TAX UPDATED RETURN [For persons to update income/reduce loss within forty-eight months from the end of the relevant assessment year] (Refer instructions for eligibility) (Please see rule 12AC of the Income-tax Rules, 1962)

PART A GENERAL INFORMATION – 139(8A) (A1) PAN (A2) Name (A3) Aadhaar Number (12 digits) (A4) Assessment Year (A5) whether return previously filed for this assessment year?  Yes  No (A6) If yes, Whether filed u/s  139(1)  Others (A7) If applicable, enter form filed, Acknowledgement no. or Receipt No. and Date of filing original return (DD/MM/YYYY) (Please select ITR type from dropdown) Ack no and date of filing / / (A8) Are you eligible for filing an updated return as per the conditions laid out in first, second, third and fourth provisos to section 139(8A)? Yes No (A9) Please choose the ITR form for updating your income/losses (ITRs 1-7 to be selected from drop-down and filled as per the details made available by e-filing utility – see instruction) (A10) Reasons for updating your income: Return previously not filed Income not reported correctly Loss not reported correctly (In case of reduction of loss) Wrong heads of income chosen Reduction of carried forward loss Reduction of unabsorbed depreciation Reduction of tax credit u/s 115JB/115JC Wrong rate of tax Return in response to notice u/s 148 If filed, in response to a notice u/s 148 enter Document Identification Number (DIN) and date of such notice, Date of such Notice(dd/mm/yyyy) Document Identification Number (DIN) Others (A11) Are you filing the updated return during the period upto 12 months from the end of the relevant assessment year between 12 to 24 months from the end of the relevant assessment year between 24 to 36 months from the end of the relevant assessment year between 36 to 48 months from the end of the relevant assessment year (A12) (a) Are you filing the updated return to reduce carried forward loss or unabsorbed depreciation or tax credit? Yes No (b) If yes, please specify the assessment years where carried forward loss or unabsorbed depreciation or tax credit is being affected because of this updated return. (Please select from drop down menu) Whether Original / revised return has been filed for the AY in (b) above Yes No Whether updated return has been filed for the AY in (b) above Yes No

RT B – ATI COMPUTATION OF TOTAL UPDATED INCOME AND TAX PAYABLE

6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

| 6. | | (i) Refund claimed as per last valid return, if any | | | | | (ii) Total Refund issued as per last valid return, if any (including interest u/s 244A received) | | | 7. | | Fee for default in furnishing return of income u/s 234F | | | 8. | | Regular Assessment Tax, if any (in applicable cases) [Please mention the tax paid if any which is over and above the tax payable declared in sl.no.5] | | | 9. | | Aggregate liability on additional income, | | | | | (i) in case refund has been issued [3 + 6ii- (5 + 8 + 4)] | | | | | (ii) in case refund has not been issued [3 + 6i – (5+8 + 4 )] | | | 10. | | Additional income-tax liability on updated income [25% or 50% or 60% or 70% of (9-7)] or Additional income-tax liability on updated income where return is filed in response to notice issued u/s 148 [35% or 60% or 70% or 80% of (9-7)] | | | 11. | | Net amount payable (9+10) | | | 12. | | Tax paid u/s 140B | | | 13. | | Tax due (11-12) | |

14. TAX PAYMENTS (ONLY as per Updated Return) A Details of payments of tax on updated return u/s 140B TAX PAID U/S 140B

NOTE ► Enter the totals of tax paid u/s 140B at Sl. No.11 of Part B-ATI

TAX PAYMENTS B Details of payments of Advance Tax / Self-Assessment Tax / Regular Assessment Tax, credit for which has not been claimed in the earlier return (credit for the same is not to be allowed again under section 140B(2) ) ADVANCE/SELF ASSESSMENT/ REGULAR ASSESSMENT TAX

NOTE ► Credit for above is not to be allowed again under section 140B(2)

15. Relief u/s 89 which is not claimed in earlier return [relief for the same is not to be allowed under section 140B(2)] Rs.

VERIFICATION I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number.(Please see instruction).

Date: Signature:”

[Notification No. 52/2026/F.No. 370142/13/2026-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation

Note.- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 232 (E), dated the 30th March, 2026

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