The Updated Income Tax Return (ITR-U) is a specialized form that allows taxpayers to rectify errors or omissions in previously filed returns and update details such as income, deductions, or taxes paid. Taxpayers can file ITR-U within four years from the end of the relevant assessment year. It can also be used for the preceding four assessment years (48 months). For the Financial Year 2025‑26, the ITR-U filing window is from 1st April 2027 to 31st March 2031. This section out
