ITR-U is the form that allows Taxpayers to file and update their Filed ITR Under Section 139(8A) of the Income Tax Act. It allows you a chance to update or File your ITR within two years. Two years will be calculated from the end of the year in which the original return was filed. ITR-U was introduced to optimise tax compliance by taxpayers without provoking legal action. Read on to learn more about ITR-U. Using this form you can file ITR for A.Y. 2021-22 and A.Y. 2022-23. Income Tax Return For A.Y. 2023-24 You can file as belated ITR.