ITR-U Me Capital Gains Kaise Revise Kare? | Step by Step Guide
ITR-U (Updated Return) ek naya option hai jisme aap apne pichle 2 saal tak ki galti sudhar sakte ho. Bahut logon ko dikkat hoti hai jab wo apni capital gains income (jaise property sale, mutual funds, shares, gold) miss kar dete hain. Agar aapne bhi galti se capital gains declare nahi kiya ya galat dikhaya hai, to ITR-U ke zariye aap ise revise kar sakte ho. Is article me hum detail me samjhenge:
Table of Contents
ITR-U Kya Hai?
ITR-U yani Updated Income Tax Return ek aisa option hai jisse aap apne pichle 2 saal ke return revise kar sakte ho. Iska use tab hota hai jab aapne apni income galat dikhayi ho ya chhupayi ho. Lekin isme aap sirf additional income disclose kar sakte ho, refund ya loss carry forward claim nahi kar sakte.
Capital Gains Kab Revise Karna Chahiye?
- Agar aapne property ya land becha ho aur uska capital gain miss ho gaya.
- Aapne shares ya mutual funds beche par ITR me dikhaya nahi.
- Gold / Jewellery sale par profit ignore ho gaya.
- Aapne galat amount report kar diya (calculation mistake).
Documents Required
- Property Sale Deed / Registry
- Broker Contract Notes (Shares)
- Mutual Fund Redemption Statement
- Bank Statement
- Form 26AS, AIS & TIS
Step by Step Filing Process
- Login karo Income Tax Portal par.
- e-File > Income Tax Return > File ITR > Select Assessment Year.
- "Filing Type = Updated Return (ITR-U)" choose karo.
- Apna applicable ITR form (ITR-2/3) select karo.
- Capital Gains schedule me correct details fill karo.
- Reason select karo: "Income not reported correctly".
- Tax + Additional 25% / 50% penalty calculate hoga.
- Challan generate karo, tax pay karo.
- Return submit karke Aadhaar OTP se e-verify karo.
Penalty & Additional Tax
ITR-U file karte waqt aapko extra penalty deni padti hai:
- Agar 1 saal ke andar file kar rahe ho → 25% additional tax.
- Agar 2nd year me file karte ho → 50% additional tax.
FAQs – ITR-U Capital Gains Revision
Q1. ITR-U me capital gains revise karne ki last date kya hai?
Return due date se 2 saal tak aap ITR-U file kar sakte ho. Example: AY 2024-25 ke liye 31 March 2026 tak file kar sakte ho.
Q2. Kya ITR-U me refund claim kar sakte hain?
Nahi, ITR-U sirf additional income disclose karne ke liye hota hai. Refund ya loss carry forward allowed nahi hai.
Q3. Agar capital gains report nahi karenge to kya hoga?
Aapko Income Tax Department se notice aa sakta hai kyunki AIS/TIS me sari transactions report hoti hain. Isliye ITR-U se rectify karna hi safe hai.
Conclusion: Agar aapne apne ITR me capital gains galat dikhaye ya miss kar diye hain, to ITR-U ek behtareen option hai jisse aap apni galti sudhar sakte ho. Dhyan rahe ki penalty lagegi, lekin ye option aapko future ke legal notices se bachata hai.
Labels: ITR-U, Capital Gains, Income Tax India, Updated Return, Tax Filing Guide