Updated return in budget 2026

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Discussion on whether a second updated return (ITR-U) can be filed after the first became invalid. Experts clarified that Section 139(8A) permits only one updated return per assessment year, and taxes already paid may still remain credited against the PAN for future adjustment.

Rahul Singh

Rahul Singh (Querist)

01 February 2026 My updated return filed for AY 2023-24 becomes invalid due to reason part B ATI refund I am trying from one year to file updated return one more time but it showing error u can ineligible due to third privioso 139 8A Can we file updated return again as per budget 2026 /income tax act 2025

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

02 February 2026 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.

Rahul Singh

Rahul Singh (Querist)

14 February 2026 Sir
What about tax latest fees interest penalty I have paid around one lakh total tax will be adjusted if any scrutiny notice came or total tax is lapsed

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

04 November 2026 Under Section 139(8A), a second updated return cannot be filed after the first one becomes invalid, and Budget 2026 provides no relief for this restriction. However, the ~₹1 lakh in taxes and fees already paid is not lost; it remains tracked against your PAN and can be claimed or adjusted during future assessment proceedings or through formal grievance redressal with your jurisdictional AO.

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