ITR-U now online via ITR-1 & ITR-2: E-filing enabled for AY22...

ITR-U now online via ITR-1 & ITR-2: E-filing enabled for AY22 & AY23- what you need to know for filing updated income tax returns

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The Income Tax Department has facilitated ITR-U filings for AY 2021-22 and 2022-23, extending the correction window to 48 months as per the Finance Act, 2025. Taxpayers can now rectify errors by paying additional taxes, with penalties varying based on the filing timeline. However, certain restrictions apply, including limitations on nil returns and cases involving ongoing legal proceedings.

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