ITR-U updated return: file missed income within 48 months of the assessment year ending, with 25-70% additional tax under Section 140B. Last dates, who can file, and when it is barred.
Filed your ITR with a mistake? A revised return under Section 139(5) replaces it. Free till 31 Dec 2026, last date 31 Mar 2027 with a fee. Steps, tables and FAQs inside.
ITR filing dates for AY 2026-27: 31 July and 31 August deadlines have passed. Audit-case ITR is extended to 21 November 2026 and belated returns are open till 31 December — the full deadline calendar, late fees and what to do if you missed yours.