Income-tax law me voluntary compliance ko encourage karne ke liye Updated Return (ITR-U) ka concept introduce kiya gaya tha. Iska purpose ye hai ki agar kisi taxpayer se return file karte waqt koi income chhoot gayi ho, galat details di gayi ho ya return file hi nahi ki ho, to wo self-correction kar sake — lekin uske saath tax, interest aur additional taxpay karke.
Recent amendments ke baad ITR-U ke time-limit aur additional tax structure dono me kaafi important changes aaye hain. Is article me hum updated provisions ko detail me samjhenge.
ITR-U kya hota hai?
ITR-U ek Updated Income-tax Return hai jo Income-tax Act ke section 139(8A) ke under file ki jaati hai. Ye return tab file hoti hai jab:
- Pehle file ki hui return me koi income chhoot gayi ho, ya
- Galat reporting hui ho, ya
- Koi return file hi nahi ki gayi ho
Lekin ITR-U sirf tab file ki ja sakti hai jab usse additional tax payable banta ho.
Kaun ITR-U file kar sakta hai?
ITR-U file kar sakte hain:
- Individual
- HUF
- Firm
- Company
- AOP / BOI
- Trusts, etc.
Aap ITR-U file kar sakte hain agar:
- Aapne pehle original / belated / revised return file ki ho
- Ya aapne pehle return file hi nahi ki ho, lekin ab tax payable nikal raha ho
Important condition:
Updated return file karne se tax liability badhni chahiye. Agar tax zero hai ya refund ban raha hai, to ITR-U allowed nahi hai.
Kaun ITR-U file nahi kar sakta?
ITR-U allowed nahi hai in cases me:
- Agar updated return file karne se:
- Refund ban raha ho, ya
- Pehle se milne wale refund ki amount badh rahi ho
- Agar updated return se:
- Total tax liability kam ho rahi ho
- Agar:
- Search u/s 132
- Survey (specified cases)
- Requisition u/s 132A
jaise proceedings initiate ho chuki ho us assessment year ke liye
- Agar:
- Aap carry forward loss ko increase karna chahte ho
(loss sirf reduce kiya ja sakta hai, badhaya nahi)
- Aap carry forward loss ko increase karna chahte ho
ITR-U file karne ki time limit (Updated Provision)
Earlier rule:
ITR-U sirf 24 months ke andar file ho sakti thi.
Updated rule (effective from 1 April 2025):
Ab ITR-U 48 months (4 years) tak file ki ja sakti hai, relevant assessment year ke end se.
Example:
- Assessment Year: 2024-25
- AY ends on: 31 March 2025
- ITR-U last date: 31 March 2029
Is change ka objective ye hai ki taxpayers ko zyada time mile voluntarily income disclose karne ke liye.
Additional Tax on ITR-U (Section 140B)
ITR-U file karte waqt taxpayer ko:
- Tax
- Interest (234A / 234B / 234C, as applicable)
- Additional Income-tax
pay karna hota hai.
Additional tax ka calculation (Tax + Interest) ke aggregate par hota hai.
Additional Tax Rates (Updated Structure)
| Time of filing ITR-U | Additional Tax |
|---|---|
| Within 12 months | 25% |
| 12–24 months | 50% |
| 24–36 months | 60% |
| 36–48 months | 70% |
Jitna zyada delay, utna zyada additional tax — isliye early compliance financially beneficial hota hai.
Simple Example
Agar:
- Additional tax payable = ₹1,00,000
- Interest = ₹10,000
- Total = ₹1,10,000
Filing within 12 months:
- Additional tax @25% = ₹27,500
- Total payable = ₹1,37,500
Filing in 3rd year (24–36 months):
- Additional tax @60% = ₹66,000
- Total payable = ₹1,76,000
Important Practical Points
- ITR-U refund claim ke liye use nahi ho sakta
- ITR-U sirf voluntary disclosure ke liye hai
- Interest calculation me choti si galti additional tax ko bhi affect karti hai
- Updated return sirf once file ki ja sakti hai per assessment year
- Correct ITR-U form aur latest utility ka use karna mandatory hai
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