Who Can File ITR-U?

• Individuals who missed reporting certain income

• Businesses with errors or omissions in original returns

• Taxpayers who filed incorrect deductions or exemptions

• Those who did not file ITR earlier (but are eligible)

• Taxpayers wanting to voluntarily update income details

ITR-U can be filed within 24 months from the end of the relevant assessment year.

When ITR-U Cannot Be Filed

• If it results in a refund or increased refund

• If a search, survey, or assessment is already initiated

• If prosecution proceedings have begun

• If it reduces the tax liability

Benefits of Filing ITR-U

• Correct mistakes in previously filed returns

• Declare additional income voluntarily

• Avoid notices and heavy penalties

• Maintain clean tax compliance history

• Peace of mind and legal protection

Documents Required for ITR-U Filing

• PAN card

• Previously filed ITR details (if any)

• Income details not reported earlier

• Bank statements

• Form 26AS / AIS / TIS

• Proof of tax payment (if applicable)

ITR-U Filing Process

1. Review previously filed ITR or income details

2. Identify missing income or errors

3. Compute additional tax, interest, and penalty

4. Prepare ITR-U form accurately

5. File return electronically

6. Complete e-verification

7. Receive acknowledgment

Why Choose Logicway Advisors?

We provide expert assistance for Revised ITR (ITR-U):

• Detailed review of past returns

• Accurate computation of additional tax

• Professional preparation and filing

• Compliance with updated tax laws

• Support in case of notices or follow-ups

Correct Your Return, Secure Your Compliance

Mistakes in tax returns can be fixed — legally and safely. Contact Logicway Advisors today for hassle-free ITR-U filing and expert guidance.