Income tax

Updated Return (ITR-U): Additional Tax Calculator

See how much additional tax an updated return attracts, depending on when you file it.

Assessment year being updated

Planned filing date

Additional tax + interest payable on the updated return (₹)

An updated return generally cannot be filed if it…

is a return of loss, or reduces the loss or tax liability already declared
results in or increases a refund
relates to a year where a search, survey or requisition has been initiated, or assessment or reassessment is pending or completed
has already been filed once for that year

Additional tax rate
Additional tax
Total payable before filing
Last date for this year

Filed within … of the end of the AY	Additional tax
12 months	25%
24 months	50%
36 months	60%
48 months	70%

Good to know

An updated return lets you report income you missed by paying tax, interest and an additional tax that rises the longer you wait.
The additional tax is a percentage of the aggregate of tax and interest payable on the updated return.
Updated returns can be filed within 48 months from the end of the relevant assessment year (extended from 24 months by the Finance Act, 2025).
If the time for filing a belated or revised return for that year has not yet passed, that is usually the better route.
The full list of conditions and exclusions is in the law; check your facts with us before filing.

These tools give general estimates for information only. They are not professional advice and may not reflect your full circumstances or the latest amendments. Please consult us before acting.

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Updated Return (ITR-U): Additional Tax Calculator

An updated return generally cannot be filed if it…

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