ITR-U Form 2025: File Returns for the Past 4 Years Now


Quick Summary
The Central Board of Direct Taxes has issued a new rule, the Income-tax (Nineteenth Amendment) Rules, 2025. This amendment introduces a revised Form ITR-U, which is for updated returns. This new form will replace the previous version in Appendix-II of the Income-tax Rules, 1962. The rules come into effect upon their publication in the Official Gazette.

MINISTRY OF FINANCE 
(Department of Revenue) 
(CENTRAL BOARD OF DIRECT TAXES) 
NOTIFICATION 
New Delhi, the 19th May, 2025 
No. 49 /2025 

G.S.R. 322(E).—In exercise of the powers conferred by sub-section (8A) of section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 

1. Short title and commencement. — (1) These rules may be called the Income-tax (Nineteenth Amendment) Rules, 2025.
 
(2) They shall come into force on the date of their publication in the Official Gazette. 

2.  In the Income-tax Rules, 1962, in Appendix-II, for Form ITR U, the following Form ITR-U (ITR for updated return) shall be substituted, namely: — 

For full notification please refer to the attachment

FAQ :

A new Form ITR-U (ITR for updated return) is being introduced to replace the existing Form ITR U.

These rules shall come into force on the date of their publication in the Official Gazette.

The powers are exercised in accordance with sub-section (8A) of section 139 read with section 295 of the Income-tax Act, 1961.

These rules are called the Income-tax (Nineteenth Amendment) Rules, 2025.

 
Notification No : 49 /2025
Source : https://egazette.gov.in/(S(uqntvxebktbabjkj13o4ly1t))/ViewPDF.aspx
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