Error in Filing ITR-U for AY 2021-22 of Partnership Firm

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Jaspreet Singh (Querist)
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04 February 2024 Error in Uploading Return:

"clause 6 of Balance Sheet and any of the clause 62 to 66 of profit and loss account as applicable are to be filled if books of accounts are not maintained u/s 44AA"

Kindly help me to resolve this error.

RAJA P M

RAJA P M (Expert)
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04 February 2024 Yes, If You want file books of accounts are not maintained u/s 44AA then clause 6 of Balance Sheet and any of the clause 62 to 66 of profit and loss account as applicable are to be filled if books of accounts are not maintained. So, fill the details in balance sheet and PandL (No Account Case Columns).

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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17 August 2025 Good news—you can now correct errors in an ITR-3 (for partnership firms) for AY 2021-22 using ITR-U. This facility is currently functional on the Income Tax portal.
Here’s what you must know for a smooth update:
Deadline Extended: Thanks to Budget 2025, you have until 31 March 2026 to file ITR-U for AY 2021-22—double the previous limit.
Extra Charges Apply: Prepare for additional tax on the increased liability—25% if filed within 12 months, escalating to 70% if filed in the fourth year—plus interest and possible late fees.
No Reduction Allowed: ITR-U can't be used to reduce your tax liability or claim refunds—it’s strictly for correcting understatements or omissions.
Act Promptly: Filing sooner minimizes extra tax and statutory costs.
In summary: If you’ve identified errors in your AY 2021-22 ITR-3 filing, ITR-U offers a legitimate path to corrections, but you must act before 31 March 2026 and account for higher tax liability.

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