How to File ITR-U: Step-by-Step Guide for the Updated Return (2026)
Complete step-by-step guide to filing an ITR-U (updated return) under Section 139(8A): decision checklist, numbers to keep ready, choosing the ITR form, Part A reason codes, Part B head-wise adjustment, Section 140B additional tax, challan 280 payment, JSON upload, and verification.
CA Priya Sharma
@ca_priya
CA
FCA | Indirect Tax Specialist | GST Litigation | Mumbai | 14 years in practice. Faculty at ICAI Western Region.