<h1>Updated return under section 139(8A) permits filing additional income return unless barred by search, survey, assessment, or specified information.</h1> An updated return under section 139(8A) allows any person to furnish Form 61 for the relevant assessment year within twenty-four months, but excludes returns of loss, any filing that decreases tax liability or increases refunds relative to earlier returns, and is barred where searches, requisitions, surveys, prior updated returns, pending or completed assessment proceedings, communicated information under specified anti money laundering or international exchange provisions, prosecution initiation, or Board notified classes apply; provisos preserve filing where a timely verified return of loss was earlier filed and require subsequent updated returns to reflect reductions in carry forward losses, depreciation or tax credits.