अद्यतन रिटर्न क्या है?

अन्य नाम: ITR-U

अद्यतन रिटर्न (ITR-U) से करदाता निर्धारण वर्ष समाप्त होने के चार वर्ष बाद तक छूटी हुई आय घोषित कर सकता है, अतिरिक्त कर देकर।

The surcharge scales with delay: 25% of the tax and interest if filed within twelve months of the assessment year ending, 50% within twenty-four, 60% within thirty-six and 70% within forty-eight.

It cannot be used to claim a refund, to reduce previously declared income, or where a search or survey has already taken place.

क्यों मायने रखता है

It is the only route back for someone who realises years later that foreign income or capital gains went undeclared — and it is far cheaper than being found.

कानूनी स्थिति

प्रत्येक आँकड़े के साथ उसका स्रोत।
मद	मान	स्रोत
Window	Up to 48 months from the end of the assessment year	Section 139(8A), as extended by Finance Act 2025
Additional tax, within 12 months	25% of the additional tax and interest	Section 140B, Income-tax Act 1961
Additional tax, 12 to 24 months	50%	Section 140B, Income-tax Act 1961
Additional tax, 24 to 36 months	60%	Section 140B as amended by Finance Act 2025
Additional tax, 36 to 48 months	70%	Section 140B as amended by Finance Act 2025
Not available	Where it would reduce liability, produce a refund, or increase a loss	Section 139(8A), provisos

इसे इनसे न मिलाएँ

ये शब्द अक्सर एक-दूसरे के लिए इस्तेमाल कर लिए जाते हैं। ये अलग हैं।

Revised return

A revised return can correct an error in either direction and carries no extra tax. An updated return can only add income, and carries a surcharge of 25% to 70% on the additional tax.

Belated return

A belated return is a normal return filed late, up to 31 December, and can claim a refund. An updated return runs for years afterwards and cannot.

आम सवाल

Why would anyone pay 70% extra voluntarily?

Because the alternative is a reopening under section 148 with penalty at 50% or 200% of the tax and, for larger amounts, prosecution exposure. Declaring voluntarily closes the year at a known cost, which is a better position than being found.

Can I use it to claim a deduction I forgot?

No. An updated return may not reduce liability, create or increase a refund, or increase a declared loss. It exists to declare income that was missed, in one direction only.

जो अक्सर ग़लत होता है

Waiting, when the surcharge steps up from 25% to 70% across the window
Trying to use it to claim a missed deduction, which the section does not permit
Filing one without paying the section 140B additional tax, which makes it invalid