CBDT has notified the Form ITR-U (ITR for updated return) from the Assessment Year 2025–26 under Income-tax (Nineteenth Amendment) Rules, 2025

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....e 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: - "FORM ITR-U INDIAN INCOME TAX UPDATED RETURN [For persons to update income within forty-eight months from the end of the relevant assessment year] (Refer instructions for eligibility) (Please see rule 12AC of the Income-tax Rules, 1962) PART A - GENERAL INFORMATION - 139(8A) (A1) PAN (A2) Name (A3) Aadhaar Number (12 digits)                 ....

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....t assessment year __between 12 to 24 months from the end of the relevant assessment year __between 24 to 36 months from the end of the relevant assessment year __between 36 to 48 months from the end of the relevant assessment year (A12) (a) Are you filing the updated return to reduce carried forward loss or unabsorbed depreciation or tax credit?  __Yes   __No (b) If yes, please specify the assessment years where carried forward loss or unabsorbed depreciation or tax credit is being affected because of this updated return. (Please select from drop down menu) __Whether original/revised return has been filed for the AY in (b) above __Yes __No __Whether updated return has been filed for the AY in (b....

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....dated ITR-4) (as applicable) (Please see instruction)   5.   Amount payable on the basis of last valid return (only in applicable cases)   6.   (i) Refund claimed as per last valid return, if any (Please see instruction)       (ii) Total Refund issued as per last valid return, if any (including interest u/s 244A received) (Please see instruction)   7.   Fee for default in furnishing return of income u/s 234F   8.   Regular Assessment Tax, if any (in applicable cases) (Please mention the tax paid which is over and above the tax payable declared in sl.no.5)   9.   Aggregate liability on additional....

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....58; Enter the totals of tax paid u/s 140B at Sl. No.11 of Part B-ATI B TAX PAYMENTS   Details of payments of Advance Tax / Self-Assessment Tax / Regular Assessment Tax, credit for which has not been claimed in the earlier return (credit for the same is not to be allowed again under section 140B(2)) ADVANCE/SELF ASSESSMENT/ REGULAR ASSESSMENT TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i                                     ii           &....