Comparison of ITR-U (Section 139(8A)) and Condonation of Delay of ITR (Section 119(2)(b))

CA Varun Guptapro badge , Last updated: 07 March 2025  
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Introduction The Income Tax Act, 1961, provides different mechanisms for taxpayers to address missed deadlines for filing Income Tax Returns (ITR). Two key provisions in this regard are: ITR-U (Section 139(8A)) - Allows taxpayers to update their returns by paying additional tax. Condonation of

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CA Varun Gupta
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Category Income Tax   Report

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