Can I file my ITR for the past 3 years now?

Introduction

If you’re asking, “Can I file my ITR for the last 3 years now?” the answer is yes. It’s quite common to miss the income tax return (ITR) deadline and then worry about the consequences. Fortunately, the government allows you to file returns for the previous three years through the ITR-U form. This provision enables taxpayers to correct missed or inaccurate filings and remain compliant with tax regulations.

In this article, we’ll walk you through how to use the ITR-U form, including step-by-step guidance and the documents you need to file your returns accurately and avoid penalties.

Need help filing your ITR for the last 3 years? The experts at Auriga Accounting pvt. ltd. are ready to assist you.

Budget 2025 Update: Extended Deadline for Filing Updated ITR

In a major announcement under Budget 2025, the time limit for filing an Updated Income Tax Return (ITR-U) has been extended from two years to four years from the end of the relevant assessment year.

For instance, if you earned ₹5,00,000 from freelance work in FY 2021–22 but forgot to report it in your original return, you can now file an updated ITR using Form ITR-U any time up to March 31, 2026—four years after the assessment year ends—along with the applicable additional tax and penalties. This extended timeline, effective from April 2025, gives taxpayers more flexibility to declare omitted income or correct earlier filing errors.

Key Highlights

Purpose of Updated ITR
An updated return is meant only for declaring additional income or higher tax liability. It cannot be used to claim deductions, refunds, or reduce your tax liability, unlike a revised return.

New Additional Tax Structure for Updated ITR:

25% additional tax if filed within 12 months
50% additional tax if filed within 12–24 months
60% additional tax if filed within 24–36 months
70% additional tax if filed within 36–48 months

Applicability
Taxpayers can now file updated ITRs for FY 2021–22, FY 2022–23, FY 2023–24, and FY 2024–25, within four years from the end of the respective assessment years.

ITR Filing Deadlines

For most individual taxpayers, the due date for filing Income Tax Returns is July 31 of the assessment year. For businesses that require a tax audit, the deadline is typically October 31. Filing your ITR on time ensures compliance and helps you avoid penalties. Want to know more? Check out our guide on the 10 Benefits of Filing Income Tax Return (ITR).

Belated Returns

If you miss the original due date, you can still file a belated return. This can be submitted anytime before the end of the relevant assessment year or before the completion of the assessment—whichever comes earlier.
Example: For FY 2023–24 (AY 2024–25), a belated return may be filed up to March 31, 2025.

Revised Returns

If you find any errors or omissions in your filed return, you can correct them by filing a revised return. A revised return can be submitted within the same timeframe as a belated return—before the end of the relevant assessment year.

Filing ITR for the Last 3 Years

Belated and revised returns only cover the immediately preceding assessment year. So what if you need to file returns for multiple past years—such as the last three years? In such cases, the option of filing an Updated ITR (ITR-U) becomes extremely useful.

ITR-U: Updated Income Tax Return

The ITR-U, introduced in the Union Budget 2022, allows taxpayers to correct missed or inaccurate information in previously filed returns. It also benefits those who completely missed filing their returns.
Under Section 139(8A) of the Income Tax Act, taxpayers can file an Updated ITR within 24 months from the end of the relevant assessment year. This gives individuals and businesses an extended opportunity to rectify mistakes, disclose omitted income, and stay compliant with tax laws.

Time Limit for Filing ITR-U for the Last 3 Years

Under the Budget 2025 changes, taxpayers now have 48 months from the end of the relevant assessment year to file an Updated Return (ITR-U). For example:

AY 2023–24: ITR-U can be filed until March 31, 2028
AY 2024–25: ITR-U can be filed until March 31, 2029

Important ITR-U Deadlines

Financial Year	Assessment Year	Last Date to File ITR-U
FY 2021–22	AY 2022–23	March 31, 2026
FY 2022–23	AY 2023–24	March 31, 2027
FY 2023–24	AY 2024–25	March 31, 2028
FY 2024–25	AY 2025–26	March 31, 2029

Additional Tax When Filing ITR for the Last 3 Years

If you choose to file an Updated Income Tax Return (ITR-U) for any of the last three years, an additional tax—similar to an ITR penalty—is levied. The rate depends on how late the return is filed:

Within 12 months: 25% of the tax + interest
Within 24 months: 50% of the tax + interest
Within 36 months: 60% of the tax + interest
Within 48 months: 70% of the tax + interest

This graded structure encourages timely compliance while giving taxpayers ample time to correct omissions or disclose previously unreported income.

How to File ITR for the Last 3 Years?

If you’ve missed filing your Income Tax Returns (ITR) for the past three years, you still have an opportunity to comply. The Income Tax Department allows taxpayers to submit an Updated Return (ITR-U) along with the applicable ITR form (ITR 1–7) for each year. Follow the steps below to complete the process smoothly:

1. Identify the Correct ITR Form

Determine which ITR form (1–7) applies to your income type and taxpayer category for each financial year.

2. Download the Required Forms

Visit the Income Tax Department’s official e-filing portal and download the correct ITR form for every year you missed filing.

3. Fill in the ITR Form

Enter all relevant information such as personal details, income earned, deductions claimed, and taxes paid for each respective year.

4. Prepare and Attach Form ITR-U

Along with the regular ITR form, complete Form ITR-U, which is mandatory for updating missed or incorrect returns.

5. Collect Necessary Documents

Gather all supporting documents needed for each year, including:

Form 16
Form 26AS
Bank statements
Proof of investments and other income sources

These documents ensure accuracy while preparing your returns.

6. Compute Your Tax Liability

Calculate the tax due for each year, including any applicable interest and additional tax for late filing. Use online tax calculators for greater accuracy.

7. Pay Outstanding Taxes

Clear any pending tax dues before filing. Payments can be made via the Income Tax Department’s online e-payment facility.

8. File Your Returns Online

Upload the completed ITR form and the ITR-U form for each year through the income tax e-filing portal.

9. Verify Your Returns

After submission, verify your returns using Aadhaar OTP, EVC, or DSC, as required. Verification is essential to complete the filing process.

Important Tips

Timeliness: Complete the filing before the end of the 48-month updated return window to avoid higher additional tax.
Accuracy: Double-check all details to prevent errors or further corrections.
Get Expert Help: If the process feels complex, consider seeking support from an Auriga Accounting pvt. ltd. tax professional.

About the Author

Ravi

Ravi is an experienced legal writer who simplifies complex laws into clear, practical guidance. He helps entrepreneurs understand their legal responsibilities so they can build confident, compliant, and sustainable businesses.

January 8, 2026