New Updated Return in Income Tax by Budget 2022 | Section 139(8A) 

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Budget 2022 brings a new ITR naming updated Return u/s 139 (8A) applicable from 1 April 2022 which is a very important change of income tax.
watch to know:
Budget 2022 & Introduction
Updated ITR form ITR U notified by Income Tax Department for filing ITR of Last 2 years . INDIAN INCOME TAX UPDATED RETURN It is For persons to update income within twenty-four months from the end of the relevant
assessment year . Please see rule 12AC of the Income-tax Rules, 1962
Reasons for updating your income:
Return previously not filed
Income not reported correctly
Wrong heads of income chosen
Reduction of carried forward loss
Reduction of unabsorbed depreciation
Reduction of tax credit u/s 115JB/115JC
Wrong rate of tax
Others
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