StampMitra - Digital LegalTech, Virtual Office & Compliance Platform

Backdated and Updated Income Tax Returns Year by year

If you have not filed returns for the last few years, what is still possible depends on each year. The current assessment year can still be filed belated. Recent years can be reached by an updated return (ITR-U), which carries additional tax and cannot give a refund. A refund or a loss in an older year needs the tax department's permission. List each pending year and we show the route for it. StampMitra is a filing assistance platform, not the government.

What is still possible for a year you did not file

A return for a past year is no longer a single route. A belated return, filed after the due date, is open only for assessment year 2026-27, until 31 December 2026. For assessment year 2025-26 and earlier the portal does not accept belated or revised returns after 1 April 2026. What remains is an updated return, called ITR-U, and, for a refund or a loss, a request for the tax department's permission to file late.

What is open for each assessment year

Dates as on 25 October 2026. The windows are measured from 31 March at the end of the assessment year.

  • 2026-27 (income of 2025-26): Open until 31 December 2026
  • 2025-26: Closed
  • 2024-25: Closed
  • 2023-24: Closed
  • 2022-23: Closed
  • 2021-22: Closed

The three routes compared

Belated return / Updated return (ITR-U) / Permission to file late

  • Belated return
  • Updated return (ITR-U)
  • Permission to file late

What it costs

Item, Amount, Notes

  • Government fee to file a return: ₹0
  • Late fee (belated return): As per law
  • Additional tax (updated return): A band of the tax
  • StampMitra fee: From ₹999 + GST per year filed

What to know about notices and non-filing

Notices go to our team first: If you have a notice, an inquiry, a scrutiny or reassessment case, or a pending assessment, search or survey, our team reviews the case before any route is chosen. An updated return may not be open in such a case.

  • Notices go to our team first
  • Prosecution and reassessment
  • Foreign assets
  • Entities, non-residents and legal heirs

What we need from you after payment

Identity and bank details are taken securely after payment, never on the order form.

  • Authorisation for StampMitra on the income tax portal
  • Annual tax statement and tax credit statement for each year
  • Permanent account number card

How pending years are filed

Common mistakes with old returns

A return was filed but not e-verified within 30 days, so the year was never actually filed.

  • A return was filed but not e-verified within 30 days, so the year was never actually filed.
  • An updated return is planned for a year that has a refund. It cannot give one.
  • The last date of a window is missed: assessment years 2022-23 and 2021-22 end on 31 March 2027.
  • A notice already exists and a return is filed without telling anyone, which can make matters worse.
  • Foreign assets or crypto income are left out of an old return.
  • The tax statements are not checked first, so the return does not match the department's records.

How it works

  1. List each pending year Add one row per year with the filing status, income band and tax position.
  2. See the route for each year Belated, updated return, permission request, closed or team review.
  3. Authorise us on the portal In a live session after payment; you e-verify within 30 days.
  4. We prepare and file Oldest year first, as your authorised representative.

Frequently asked questions

Can I still file a belated return for an old year?

Only for assessment year 2026-27, until 31 December 2026. For assessment year 2025-26 and earlier the portal does not accept belated or revised returns after 1 April 2026. An updated return or a request for permission may still be possible.

Can an updated return give me a refund?

No. An updated return cannot reduce tax, create a loss or raise a refund, and only one can be filed for a year. A refund or loss for a closed year needs permission under section 119(2)(b), which is not guaranteed.

How long do I have to file an updated return?

Within 48 months of the end of the assessment year. For assessment year 2022-23 the position is unsettled, so we confirm on the portal before filing.

How is the price worked out for several years?

Fees follow the route and are per year filed. When all your billable years are on one route the price is that route's fee for each year. When they sit on different routes, or a notice is involved, our team reviews and quotes. We confirm the exact amount before filing.

What is additional tax on an updated return?

It is a percentage of the tax that rises the longer after the assessment year you file. The advisor shows the band that applies to your year, and we confirm the exact amount before filing.

I have received a notice. Can you still help?

Notices go to our team first. We review the notice and the year, then quote. An updated return may not be open if certain proceedings are pending.

My return was filed but I never verified it. What now?

A return that is not e-verified within 30 days is treated as not filed. We treat the year as unfiled and choose the route from there.

Is there a penalty for not filing?

A late fee and interest apply to a belated return. Non-filing can in serious, wilful cases lead to prosecution and to reassessment notices. That does not mean it will happen to you, and nobody can promise immunity.

Do you handle returns of a person who has died?

Yes, through our team. A legal heir files on their behalf, and these cases are reviewed and quoted.

Do you need my identity or bank number on this form?

No. We take identity and bank details securely after payment, and you authorise us on the portal in a live session. A password or code is never typed into our form.