Can ITR-U be filed to claim a refund?

No. ITR-U is for paying additional tax on missed or under-reported income, not for claiming or increasing a refund.

Can I file ITR-U if the revised return deadline is still open?

Usually you should first check whether a revised return is available, because it is the normal correction route before the revised-return deadline.

Income Tax answer

What is ITR-U and who can file an updated return?

ITR-U is the updated return form used when you missed income or made an error after the normal, belated or revised return window has closed. From AY 2026-27, an updated return can generally be filed within 48 months from the end of the relevant assessment year, but it is not meant for claiming a refund, increasing a loss or reducing tax already due.

Last reviewed: 2026-10-12•Category: Income Tax

Detailed answer

ITR-U is useful when income was under-reported or not reported, such as missed interest, capital gains, rent, business receipts or foreign income that should have been included.

The trade-off is cost: updated returns require additional tax and interest. The additional tax rises with delay, so waiting usually makes the correction more expensive.

ITR-U should not be used casually. First check whether a revised return is still possible; for AY 2026-27, the revised or belated return window runs until 31 December 2026.

Indus Tax reviews AIS/26AS, the original ITR, tax computation and the reason for correction before deciding whether ITR-U is the right route.

Source and citation links

Income Tax Department updated return FAQ Income Tax e-Filing portal

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