How to Upload JSON & File ITR-U (Updated Return) Online?

The concept of ITR-U, or Updated Income Tax Return, was introduced in the Union Budget 2022. It gives taxpayers an opportunity to correct mistakes made while filing their income tax return or provides an additional opportunity to file a return if they missed the deadline for filing a belated return.

The ITR-U form acts as a relief for taxpayers who have either not filed their ITR or have reported incorrect or inaccurate information in their previously filed return. Under Section 139(8A) of the Income Tax Act, taxpayers can update their return within four years from the end of the relevant assessment year. While filing an updated return, taxpayers are required to mention the appropriate reason, such as failure to file the original return, incorrect reporting of income, selection of an incorrect head of income, or an incorrect reduction of carried-forward losses.

What is an ITR-U or Updated Return?

ITR-U, or Updated Income Tax Return, is an option available to taxpayers who have failed to file their ITR or have omitted or incorrectly reported income in an earlier return. It allows taxpayers to correct errors or omissions in their income tax returns within four years from the end of the relevant assessment year, as announced in Budget 2025.

For example, if a taxpayer has not filed an ITR for AY 2022-23 (FY 2021-22), the updated return can be filed up to 31st March 2027. Failure to use this final opportunity may result in legal consequences. File ITR-U.

A taxpayer can file an ITR-U whether they have previously submitted an original, belated, or revised ITR, or have not filed an ITR at all for the relevant financial year. The updated return can be filed within four years from the end of the relevant assessment year. Please note that filing of ITR-U for AY 2024-25 commenced from 1st January 2025.

Please note: It has also been proposed that an updated return will not be permitted if a show-cause notice under Section 148A of the Income Tax Act has been issued after 36 months from the end of the relevant assessment year. However, where an order is passed under Section 148A(3) stating that issuing a notice under Section 148 is not appropriate, the taxpayer may still be allowed to file an updated return within 48 months from the end of the relevant assessment year.

This provision provides taxpayers with greater clarity and flexibility, particularly in cases where it has been determined that further proceedings under Section 148 are not required.

Who is Eligible to File Form ITR-U?

Any taxpayer can file an updated return under Section 139(8A), regardless of whether they have previously filed an original, revised, or belated return. ITR-U can be filed to correct any omission, error, or incorrect statement made in an earlier income tax return.

An Updated Return can be filed in the following cases:

• The original return was not filed
• Income was not reported accurately
• An incorrect head of income was selected
• Carried-forward loss was reduced
• Unabsorbed depreciation was reduced
• Tax credit under Section 115JB/115JC was reduced
• An incorrect tax rate was applied

How to File Your ITR-U Online with JSON

To file an updated income tax return through the Income Tax e-filing portal, taxpayers need to upload a JSON file. JSON is a file format in which the return details are prepared and submitted to the Income Tax portal before completing the filing process. Our tax experts can assist in preparing the JSON file, after which taxpayers can upload it to the Income Tax portal by following the steps given below:

Step 1: First, visit the Income Tax e-filing portal and log in to your account.

Step 2: Once you have logged in, the relevant screen will appear. Click on the “E-file” option and continue with the filing process.

Step 3: Choose the appropriate Assessment Year from the available options. For example, if you are filing ITR-U for FY 2020-21, select AY 2021-22.

Step 4: After selecting the Assessment Year, choose “Updated Return” as the filing type.

Step 5: Select the applicable ITR Form, such as ITR-1 for salary income. To determine which ITR form applies to you, visit ITR Forms. After selecting the appropriate ITR form, click on “Continue.”

Step 6: After clicking “Continue,” you will be asked to confirm the disclaimer. Confirm it to proceed further.

Step 7: Once the disclaimer has been confirmed, the next screen will appear. Click on “Attach File” and upload the prepared JSON file.

Step 8: After the JSON file is uploaded, the portal will validate the file. Once the validation is completed successfully, click on “Proceed to Verification.”

Step 9: E-Verification of ITR-U: The ITR-U filing process must be completed through e-verification. After selecting “Proceed to Verification,” you will need to e-verify the updated return immediately using one of the available verification methods.

We are one of India’s leading tax filing companies. Its tax experts provide comprehensive tax-related assistance, starting from tax planning to filing ITR-U, revised ITR, and belated returns. If you have received an income tax notice from the ITD, the online CA service can also assist you with preparing an appropriate response and taking the required action.

How To Use a JSON File?

A JSON file can be opened using any basic text editor. It is commonly used to retrieve information from a server, store unstructured data, and make changes to the data with the required authorisation before transferring it to a website or web application.

What is JSON & Why Is It Required for Filing ITR-U?

JSON, or JavaScript Object Notation, is a text-based format used for transferring structured data through web applications. Its simple and readable structure makes data easier to understand and work with. Even users without advanced technical knowledge can work with JSON files relatively easily.

ITR-U (Updated Return) enables taxpayers to correct or update information in their previously filed income tax returns. The Income Tax Department requires ITR-U to be submitted through a JSON file for the following reasons:

• Standardised Format – Provides a consistent format for submitting data.
• Error-Free Processing – Helps minimise manual errors and data mismatches.
• Quick Data Validation – The JSON structure enables automated validation by the Income Tax Department.
• E-Filing Compliance – The Income Tax e-filing portal accepts updated returns in JSON format.

How to Download JSON Offline Utility

Step 1: Visit the official e-Filing Income Tax portal and select the “Downloads” option from the dashboard. Choose the relevant Assessment Year.

Step 2: Select the required option to download the utility for ITR-1 to ITR-4, and then run and install the utility.

Step 3: After the installation is complete, go to the “Homepage.”

Step 4: Click on the “Continue” option. Once redirected, you can proceed with filing your income tax return for Assessment Year 2024-25.

Written by

Asha Ahuja Sethi (Head Admin at Jatin Sethi & Co., Chartered Accountants)