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