New ITR-U Form 2025 Allows 4 Years Old Returns

• ITR -U can be filed for up to 4 assessment years after the end of relevant Ay.

• Filmy remains governed by sec 139(8A)

• Requires payment of additional tax.

*ITRU Cannot be filed

• to claim refund
• Decrease tax liability

• If a search /survey/assessment notice is issued.

• If updated return results in a loss or reduced Income