How To Upload JSON And File Updated Return (ITR-U) On Income Tax Portal

The concept of ITR-U, the updated return, was introduced in the union budget 2022 to allow individuals to rectify the mistakes they made while filing the ITR or to allow one more chance to file who missed the belated return deadline.

The ITR-U form is a rescue for those who have not filed their ITR or made inaccurate and false entries while filing their income tax returns. Section 139(8A) under the Income Tax Act allows you a chance to update your ITR within two years i.e., 24 months from the end of the relevant assessment year. Taxpayers need to provide accurate reasons for filing updated returns such as situations where the initial return was not filed, income was inaccurately reported, incorrect heads of income were selected, or carried forward losses were erroneously reduced.

Note:- For FY 2020-21 (AY 2021-22), an updated return can be filed by 31 March 2024. Don't delay further. File ITR today.

If you want to file your updated ITR through the income tax portal, you need to upload a JSON file. In other words, JSON is a file format, and taxpayers are required to furnish their return in JSON format and upload it to the income tax portal before filing their return. Tax2win tax experts can help you prepare the JSON, and you can upload this JSON to the income tax portal by following the methods below:-

Step 1: First of all, Visit https://eportal.incometax.gov.in/iec/foservices/#/login

Step 2: After logging in, the following screen will appear. Click on the E-file option and proceed accordingly.

Step 3: Select the Assessment year from the list. Let us assume we are filing ITR U for FY 20-21 i.e., AY 21-22.

Step 4: After Selecting Assessment Year, Select “Updated Return” filing type as shown below

Step 5: Select “ITR FORM,” i.e., ITR-1 for salary income. Please visit https://tax2win.in/guide/itr-forms to know which ITR fom is applicable to you.. After selecting ITR FORM, click on continue-

Step 6: After clicking on continue, you will be required to confirm the disclaimer then you will be processed further

Step 7: The following screen will appear on your screen after confirming. click on “ Attach File ” and then attach JSON File.

Step 8: After attaching JSON FILE. The website will validate the file. After validation, Click on "Proceed To Verification".

Step 9: E- VERIFICATION of ITR U at the same time

ITR U can be filed after e - verification only. After clicking on proceed to verification, you will be required to e-verify the ITR at the same moment with the available methods.

Tax2win is India’s leading tax filing company. The tax experts help you with a complete solution of taxes, i.e., from planning on taxes to filing ITR-U, revised ITR, and belated returns. In case you have received an income tax notice from the ITD, our online CA help you with an accurate response and action on it.

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