Income-tax (Nineteenth Amendment) Rules, 2025

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..... he Income-tax Rules, 1962, in Appendix-II, for Form ITR U, the following Form ITR-U (ITR for updated return) shall be substituted, namely: - "FORM ITR-U INDIAN INCOME TAX UPDATED RETURN [For persons to update income within forty-eight months from the end of the relevant assessment year] (Refer instructions for eligibility) (Please see rule 12AC of the Income-tax Rules, 1962) PART A - GENERAL INFORMATION - 139(8A) (A1) PAN (A2) Name (A3) Aadhaar Number (12 digits)                                             (A4) Assessment Year [Please see instruction] (A5) whether return previously filed for this .....

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..... or unabsorbed depreciation or tax credit?  __Yes   __No (b) If yes, please specify the assessment years where carried forward loss or unabsorbed depreciation or tax credit is being affected because of this updated return. (Please select from drop down menu) __Whether original/revised return has been filed for the AY in (b) above __Yes __No __Whether updated return has been filed for the AY in (b) above __Yes __No   PART B - ATI COMPUTATION OF TOTAL UPDATED INCOME AND TAX PAYABLE 1. A Head of income under which additional income is being returned as per Updated Return Amount in Rs.     Head of income (If yes, please specify additional income)     a Income from Salary   .....

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..... n furnishing return of income u/s 234F   8.   Regular Assessment Tax, if any (in applicable cases) (Please mention the tax paid which is over and above the tax payable declared in sl.no.5)   9.   Aggregate liability on additional income,       (i) in case refund has been issued [3 + 6ii- (5 + 8 +4)])       (ii) in case refund has not been issued [3 + 6i - (5+8+4)]   10.   Additional income-tax liability on updated income [25% or 50% or 60% or 70% of (9-7)]   11.   Net amount payable (9+10)   12.   Tax paid u/s 140B   13.   Tax due (11-12)     14. TAX PAYMENTS (ONLY as per Updated Return) A Details o .....

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..... p;           iii                                     iv                                     NOTE ► Credit for above is not to be allowed again under section 140B(2) 15. Relief u/s 89 which is not claimed in earlier return [relief for the same is not to be allowed under section 140B(2)] Rs. VERIFICATION I, ......................... son/ daughter of ............................ solemnly declare that to the best of my knowledge and belief, the information given in the return is correct an .....

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