The Income Tax Department can send you a notice due to wrong information or incomplete information in the ITR, but if you file ITR-U on time, then you can avoid that notice.

Many times people make mistakes while filing income tax returns or if some information is missed, then you can correct it through ITR-U. ITR-U means Updated income tax return. The Income Tax Department can send you a notice due to wrong information or incomplete information, but if you file ITR-U on time, then you can avoid that notice.

Who can file ITR-U

People who have not been able to file ITR on time.

Have reported wrong income (eg- showed less income or filled wrong details).

Filed return in wrong category (eg – ITR-2 instead of ITR-1).

Forgot to claim deduction or exemption.

Need to disclose additional tax liability.

Filled wrong TDS or advance tax details.

Who cannot file ITR-U?

Those who have already filed ITR-U.

If the tax department has initiated a survey, inquiry, or investigation against you.

If you have given any fraud or wrong information in ITR.

If your ITR has already been selected for assessment or reassessment.

If you have any refund to claim.

If the deadline for filing ITR has passed.

When and how many times can ITR-U be filled

The deadline for filing ITR-U was earlier two years, but in Budget 2025, the deadline for filing updated income tax returns (ITR-U) for taxpayers has been increased from two years to 4 years. This rule of the increased limit will come into effect from the new financial year i.e. April 2025. Remember. Apart from TR, it can be filed only once. You can file it by visiting eportal.incometax.gov.in.