The Central Board of Direct Taxes (CBDT) has enabled the e-filing of Updated Income Tax Returns (ITR-U) for Assessment Years 2020-21 and 2021-22. Taxpayers can now use the Excel utility for ITR 1 and 4 to prepare their updated returns. Once prepared, the XML or JSON file can be uploaded via the Income Tax Department's website.
E-filing of Updated ITR u/s 139(8A) has been enabled for AY 2020-21 and AY 2021-22 using Excel utility for ITR 1 and 4.
Please click Downloads | Income Tax Department to access and download the same for clicking respective AY folder. Once Updated ITR is prepared, you can upload the XML/JSON by logging into Income-tax website.
To upload ITR-U after login go to e-File > Income Tax Returns > File Income Tax Return then select Assessment Year
- For AY 2020-21: Only .xml files are allowed.
- For AY 2021-22: Only .json files are allowed.
FAQ :
ITR-U stands for Updated Income Tax Return, which allows taxpayers to file an updated return under section 139(8A) of the Income Tax Act.
E-filing of ITR-U is currently enabled for Assessment Years 2020-21 and 2021-22.
You can prepare your Updated ITR using the Excel utility for ITR 1 and 4, available for download from the Income Tax Department's website.
For AY 2020-21, only .xml files are allowed. For AY 2021-22, only .json files are allowed.
You can download the necessary utilities from the Downloads section of the Income Tax Department's website.