New Delhi, Aug. 21 -- Central Board of Direct Taxes (CBDT) has notified ITR-U (updated), a form that allows taxpayers to rectify errors or omissions and file your previous Income Tax Return. ITR (U) was introduced under Section 139(8A) of the Income Tax Act.

Here is everything you need to know about ITR-U.

To encourage voluntary compliance, the Government of India introduced the ITR-U in the Finance Act 2022 and amended the guidelines via Finance Act 2025.

With ITR-U, taxpayers can correct tax filing errors, add omitted income, or rectify misreporting. The provisions of ITR-U fall under section 139(8A) of the Income Tax Act.

Unlike the traditional deadline of July 31, the updated return's deadline is March 31. For instance, March 31 2...