ITR-U Updated Return Calculator

Additional tax of 25% to 70% on an updated return by filing date, with the eligibility checks — Section 139(8A) / 263(6).

The ITR-U Calculator works out the additional tax payable on an updated return: 25%, 50%, 60% or 70% of the tax and interest due, for filing within 12, 24, 36 or 48 months from the end of the relevant assessment year. It also checks the main cases in which an updated return cannot be filed. Updated returns for AY 2026-27 and earlier years fall under Sections 139(8A) and 140B of the Income-tax Act, 1961; from Tax Year 2026-27 they fall under Sections 263(6) and 267 of the Income-tax Act, 2025.

Year of the income

Date of filing the updated return

Tax payable on the updated return, after tax, TDS/TCS and relief already claimed (₹)

Interest payable (234A, 234B, 234C) (₹)

Late filing fee, if no return was filed (234F) (₹)

Tick any that apply to this year The updated return would be a return of loss It would reduce the tax already assessed or returned, or create or increase a refund A search, requisition or survey has been started, or books or assets seized, in my case An assessment or reassessment for the year is pending or completed An updated return for this year has already been filed The Assessing Officer has information against me under the money-laundering, black money, benami or similar laws, or prosecution has been started, for the year A show-cause notice under Section 148A was issued more than 36 months after the end of the assessment year (and no order says it is not a fit case)

Cost of the Updated Return

Law—

Window measured from—

Filing falls in—

Tax plus interest₹ 0

Additional tax₹ 0

Late filing fee₹ 0

Total to pay before filing₹ 0

Enter the tax and interest on the updated income.

The additional tax is worked out on the tax and interest only, not on the fee. Filing in response to a reassessment notice under Section 280 of the 2025 Act attracts a further 10% of tax and interest, which the tool does not add.

An updated return (ITR-U) lets you report income that was left out, or file a return you missed, by paying the tax, interest and an additional tax. Finance Act 2025 extended the window from 24 to 48 months from the end of the relevant assessment year. Enter the tax and interest on the updated income as worked out in the return form; the tool applies the rate for the date you file.

Additional tax by filing time

Updated return filed	Additional tax (of tax + interest)
Within 12 months from the end of the relevant assessment year	25%
After 12 months, within 24 months	50%
After 24 months, within 36 months	60%
After 36 months, within 48 months	70%

1961 Act years: for AY 2026-27 and earlier years the updated return is filed under Section 139(8A), with tax under Section 140B, even after 1 April 2026.
2025 Act years: from Tax Year 2026-27 the provisions are Section 263(6) and Section 267. The 48 months run from the end of the financial year following the tax year, so for Tax Year 2026-27 they run from 31 March 2028.
Older years: the tool applies the 48-month window to every year, as the e-filing portal enabled updated returns for AY 2021-22 and AY 2022-23 after the extension. The window for AY 2021-22 closed on 31 March 2026.
Before filing: the tax, interest, fee and additional tax must all be paid, and proof of payment is given in the return.
A belated or revised return comes first: while the time for these is open they cost no additional tax.

Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.

Frequently Asked Questions

How much additional tax is payable on an updated return (ITR-U)?

The additional tax is a percentage of the aggregate of the tax and interest payable on the updated return: 25% if it is filed within 12 months from the end of the relevant assessment year, 50% within 24 months, 60% within 36 months and 70% within 48 months. The 60% and 70% slabs were added by Finance Act 2025, which extended the window from 24 to 48 months from 1 April 2025.

Up to when can an updated return be filed for FY 2024-25?

FY 2024-25 relates to AY 2025-26, which ends on 31 March 2026. An updated return can be filed up to 31 March 2030. The additional tax is 25% up to 31 March 2027, 50% up to 31 March 2028, 60% up to 31 March 2029 and 70% up to 31 March 2030.

When can an updated return not be filed?

An updated return cannot be filed if it is a return of loss, if it reduces the tax already returned or assessed or results in or increases a refund, if a search, requisition or survey has been started, if an assessment or reassessment for the year is pending or completed, if an updated return has already been filed for that year, or if the Assessing Officer has information about the person under specified laws or prosecution has been started. A show-cause notice under Section 148A issued after 36 months also bars it, unless an order holds it is not a fit case for reassessment.

Which law applies to an updated return filed after 1 April 2026?

For AY 2026-27 (FY 2025-26) and earlier years, the updated return is filed under Section 139(8A) of the Income-tax Act, 1961, with tax under Section 140B, within the time limits of that Act, even after the Income-tax Act, 2025 came into force. From Tax Year 2026-27, the provisions are Section 263(6) and Section 267 of the 2025 Act, with the same 25% to 70% additional tax.

Is the late filing fee part of the base for additional tax?

No. The additional tax is calculated on the tax and interest payable on the updated return. Where no original return was filed, the late filing fee under Section 234F is also payable before filing, but it is not included in the base for the 25% to 70% additional tax.

Due in the next 30 days

Income tax

30SepTax Audit Report (Form 3CA/3CB with 3CD for FY 2025-26; Form 26 from Tax Year 2026-27)In 4 days · Income tax
7OctTDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for SeptemberIn 11 days · Income tax

Full compliance calendar → Statutory dates, which can be extended by notification. General information only.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

ITR-U Updated Return Calculator

Use the ITR-U Updated Return Calculator

Cost of the Updated Return

Additional tax by filing time

Frequently Asked Questions

Due in the next 30 days

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