Belated, Revised & Updated Returns: Which One Should You File?
Missed the deadline, or spotted a mistake after filing? Here's the difference between a belated, revised and updated (ITR-U) return for AY 2026-27.
if you miss the due date or find an error after filing, the income-tax act gives you three ways to put things right — each with its own deadline and cost.
At a Glance
| return | when to use | last date (ay 2026-27) |
|---|---|---|
| belated (s.139(4)) | you missed the original due date | 31 december 2026 |
| revised (s.139(5)) | you filed on time but need to correct it | 31 december 2026 |
| updated / ITR-U (s.139(8A)) | you missed both, or need to disclose more income later | 31 march 2031 |
Belated Return
filed after the due date, up to 31 december 2026. it carries a late fee under section 234f (up to ₹5,000) plus interest under 234a, and you lose the right to carry forward certain losses.
Revised Return
if you already filed (original or belated) and find a mistake — wrong income, a missed deduction, a bank detail — you can revise it up to 31 december 2026. there's no limit on the number of revisions.
Updated Return (ITR-U)
introduced to let taxpayers voluntarily disclose missed income, ITR-U can be filed up to 48 months after the assessment year (so 31 march 2031 for ay 2026-27), with additional tax of 25–70% depending on how late it is. it can't be used to claim a refund or reduce tax.
Not Sure Which Applies?
the right route depends on whether you filed, what's changed, and how late you are. we'll assess your case and file the correct return to minimise penalty.