A belated ITR filing refers to the process of filing tax returns for previous financial years after the original due date has passed.

Taxpayers can file a belated ITR as per Section 139(8A) provisions in the form ITR-U.

Any assessee can file ITR u/s 139(8A) i.e., ITR-U or Belated ITR for earlier years

An assessee can file ITR-U for an Assessment Year, whether or not he has furnished the following:

• an original ITR u/s 139(1) or,
• a belated ITR u/s 139(4) or,
• a revised ITR u/s 139(5)

Yes, ITR-U can be filed for the income of any other person in respect of which assessee is assessable under this Act.

ITR-U can be filed for 4 Assessment Years at time. ITR-U for an Assessment Year can be filed subject to condition that 48 months have not ended from the end of the relevant assessment year for which ITR-U is being filed.

For example, in AY 2026-27, ITR-U can be filed for AY 2022-23, AY 2023-24, AY 2024-25, & AY 2025-26.

An Updated Return (ITR-U) cannot be filed in following cases:

1. For a Loss:

Normally, ITR-U cannot be being filed for a loss. However, ITR-U can be filed in such cases if all following conditions are met:

• The person originally filed a return of loss for a previous year within the due date (i.e., under Section 139(1)).
• The return was:
  • In the prescribed form
  • Verified properly, and
  • Contained all required particulars
• Now, the taxpayer wants to update the return, but instead of showing a loss, they want to file an updated return showing positive income.

2. Reduction in Tax Liability or Claiming Refund:

• It results in a decrease in the total tax liability as originally filed.
• It results in a refund or increases the refund amount compared to the original return.

3. Search and Survey Cases:

• A search or survey has been initiated under the Income Tax Act.
• Books of account or assets are requisitioned (except for some cases under survey).
• A notice has been issued under search provisions for seizing/requisitioning money, bullion, jewellery, or other valuables.

4. Return Already Filed:

• The taxpayer has already furnished an ITR-U for the same assessment year.

5. Ongoing or Completed Proceedings:

• Assessment, reassessment, recomputation, or revision proceedings are pending or completed for the relevant assessment year.

6. Information Under Specified Laws or Treaties:

• The Assessing Officer has information under laws such as PMLA, Black Money Act, etc., which has been communicated to the assessee before filing ITR-U.
• The Assessing Officer has received information under a Double Taxation Avoidance Agreement (DTAA), communicated before filing.

7. Prosecution Initiated:

• Prosecution proceedings have already been initiated for the relevant assessment year before filing ITR-U.

8. Notice Under Section 148A:

• A show cause notice under Section 148A has been issued for income escaping assessment.
• However, if an order under Section 148A(3) has been passed stating that the case is not fit for notice under Section 148, then ITR-U can be filed.

9. Notified Persons:

• • The return is in respect of notified persons/assessees who are not eligible to file ITR-U.

If the filing of an ITR-U for a previous year results in the reduction of carry forward loss, unabsorbed depreciation, or tax credit under Section 115JAA or 115JD, and such reductions impact any subsequent previous years, then an ITR-U must also be filed for each of those affected subsequent years.

Documents such as PAN/Aadhaar, Form 16, bank statements, investment proofs, property details, tax payment proof, and other income-related documents are necessary.