Updated Return — additional tax
The extra tax payable with an updated return under sections 139(8A) / 140B, by how late you file.
Switch calculator — current: Updated return — additional tax
Your details
Raises the rate to 35% / 60% / 70% / 80%.
Taxes already paid / credits
Your answer
₹ —
Still needed: your tax liability, when you are filing.
- The figure, and how it compares where there is a choice
- Every step of the working, line by line
- The exact sections, with links to read them
For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.
Updated return — additional tax: how it works and FAQs
FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated
How it works
An updated return (section 139(8A)) lets you fix a missed or wrong return, but you pay extra tax under section 140B on top of the tax and interest due.
An updated return (section 139(8A)) lets you fix a missed or wrong return, but you pay extra tax under section 140B on top of the tax and interest due. The extra is 25% if you file within 12 months of the end of the assessment year, then 50%, 60% and 70% as you get later (and higher where the extended-rate conditions apply).
- Base = tax liability − TDS/TCS − advance tax − self-assessment tax − reliefs − tax credit + interest payable − refund already issued + late fee (not below 0).
- Additional tax = the rate for your time window × base.
- Total payable = base + additional tax.
Worked example
Total payable with the updated return = ₹1,00,000.
Tax liability ₹1,00,000, advance tax ₹20,000 already paid, filing within 12 months.
- Base = 1,00,000 − 20,000 = ₹80,000.
- Additional tax = 25% × 80,000 = ₹20,000.
Total payable with the updated return = ₹1,00,000.
Frequently asked questions
How much extra tax does an updated return cost?
25% / 50% / 60% / 70% of the tax-and-interest due, depending on how long after the assessment year you file.
Who cannot file an updated return?
Broadly, you cannot if it shows a loss or lowers your tax/refund, or if search/survey proceedings apply — among other bars in section 139(8A).
Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.