Updated Return _ Deduction

Yes, you can claim 80C and 80D deductions in a belated return (filed under Section 139(4)), but generally cannot claim these missed deductions in an updated return (ITR-U). A belated return allows for missed deductions, whereas ITR-U is designed only to report additional income and pay extra tax.

There are significant restrictions on selecting the tax regime when filing belated or updated return . You cannot opt for the Old Tax Regime in a belated return (u/s 139(4)) or an updated return (u/s 139(8A)) if you failed to make that choice by the original due date. 

Can we filed every year 10IEA form

The updated return (ITR-U) under Section 139(8A) does let you include deductions you missed originally, but there is one key constraint: the filing must result in additional tax payable, not a reduced liability or refund. So if you missed an 80C deduction and your original return already showed a refund, ITR-U is not the right route. The provision is designed for disclosing missed income or correcting errors that increase tax.

For a clear walkthrough of what is and is not allowed in revised vs updated returns for AY 2026-27, this [belated and updated ITR guide](https://taxgarden.in/blog/belated-revised-updated-itr-return-guide-india-ay-2026-27) covers the rules section by section.

Deductions under Updated Return u/s 139(8A) can be availed if the tax liability is increased or else if there is no tax liability refund/reduction. If the deduction decreases your taxable income in your previously filed tax return or increases your refund, then an amended return cannot be done.

Also keep in mind that ITR-U is primarily designed to declare income if you do not have filed your previous returns or commit a mistake in filing your returns and pay the tax along with a 25%/50% additional tax liability u/s 140B.