Income-tax updated return form ITR-U sets out eligibility, computation, tax payment, and disclosure requirements for updated filing. Income-tax Updated Return Form ITR-U prescribes the structure for filing an updated return under section 139(8A) and rule 12AC. It requires disclosure of taxpayer identification, prior filing status, eligibility conditions, reason for updating income, the filing period, and any impact on carried forward loss, unabsorbed depreciation, or tax credit. The form also sets out the computation of updated income, tax payable, fee, tax already paid under section 140B, and remaining tax due.