Section 139(8A) → Section 152(8)
Updated return (ITR-U)
Quick Answer
Section 139(8A) of the Income Tax Act, 1961 (Updated return (ITR-U)) corresponds to Section 152(8) of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 139(8A)
Provision Summary
Allows a taxpayer to file an 'Updated Return' within 24 months from the end of the relevant Assessment Year by paying an additional 25% to 50% tax on the additional income.
Sec 152(8)
Provision Summary
Retained as a permanent feature. Serves as a voluntary compliance mechanism allowing taxpayers to declare missed income and avoid severe penalty proceedings.
Key Changes & Highlights
- Explicitly denies the filing of ITR-U to claim a refund, increase a loss, or if a search/survey is already initiated.
Related Sections
Frequently Asked Questions
What does Section 139(8A) of the Income Tax Act 1961 deal with?
Section 139(8A) (Updated return (ITR-U)) Allows a taxpayer to file an 'Updated Return' within 24 months from the end of the relevant Assessment Year by paying an additional 25% to 50% tax on the additional income.
What is the new section number for Section 139(8A) under the Direct Tax Code 2025?
Section 139(8A) of the ITA 1961 maps to Section 152(8) of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 139(8A) under the new tax code?
Section 139(8A) is marked as "Retained" with status "Active". Impact: Critical - A massive compliance window and revenue generator for the government.
What are the key changes to Section 139(8A) under DTC 2025?
Explicitly denies the filing of ITR-U to claim a refund, increase a loss, or if a search/survey is already initiated.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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