Form 103 id delayed for submission for more than 1 yaer

Your application is currently awaiting final processing at the central MSSO department. To resolve this, log a formal ticket on the e-Sahaayata portal using your application details, and follow up directly with your Regional Office to obtain the specific reference number for your file's transfer to the central office.

In case your client has not filed ITR-3 for AY 2025-26, the procedure will be determined based on the belated return deadline.

Many non-audit taxpayers had until 15/16 September 2025 to submit their returns for AY 2025-26, and these returns could be filed up to 31 December 2025, the deadline for filing belated returns.

Now, the period is over and a normal/late ITR-3 cannot be filed. The only alternative is to file an Updated Return (ITR-U) under Section 139(8A) of the Act with a condition of eligibility and a requirement to pay tax, interest and any additional tax. The ITR-U filing window has been extended to 48 months from the end of the assessment year in the Finance Act 2025. 

 However, please note:

  A refund or increase will not be allowed for ITR-U.
  It can't be used to pay off an existing tax debt.
  The amount of additional tax will be due along with the tax and interest due for the tax. 

 For more accurate answer, please provide the following details:

 1. Is the case subject to tax audit?
 2. Are there any taxes to be paid or taxes up for forgiveness?
 3. Has the Department received any notice?
 4. What type of income (business, profession, F&O etc.) requires the income tax return form ITR-3?

From these facts, it can be ascertained if filing ITR-U in ITR-3 is the right way to go.

Hi, this is about articleship form 103 that is to be submitted during registration for the articleship

Yes, it is possible to file a form 103 even after it is over a year late. ICAI's FAQ specifies that Form 103/104 delayed can be submitted with condonation fees and necessary documents in the SSP portal and a late fee of ₹10,000 is applicable for delay beyond 12 months. The penalty is still in effect. ICAI also says that normally at the time of articleship, Form 103 should be filed within 30 days.

Your form has already been approved at the RO and submitted to the MSSO so the next step is to raise a formal ticket on the e-Sahaayata portal indicating your application and follow up with your Regional Office to receive the file transfer/reference number.