Missing Form 109 of the first firm is not a problem in practice if your Form 108 is approved and ICAI has granted you eligibility/membership. Employers almost never insist on Form 109; they rely on CA qualification and final completion proof. Keep basic supporting documents as backup, but there is no need to panic or take corrective action unless specifically asked.
Under Section 139(8A), only one updated return per assessment year is allowed. Even if that return becomes invalid due to Part-B ATI or refund errors, the law does not permit filing another updated return. Budget 2026 has not changed this restriction. Your only remaining options are limited to rectification (if processed), grievance redressal, or approaching the jurisdictional AO, but a second ITR-U is legally barred.
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