Updated Return (ITR-U) Under Section 139(8A) (Section 263, Income-tax Act, 2025): Complete Guide
Missed every filing deadline? An updated return (ITR-U) under Section 139(8A) is your last route to compliance — up to 48 months late. Here’s the additional tax (25%–70%), the strict restrictions, and how to file ITR-U step by step.

