FY 2025–26 / AY 2026–27
Updated return (ITR-U)
Estimate additional tax across the 48-month filing window.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Additional tax = (net tax including surcharge/cess + interest) × 25%, 50%, 60% or 70%. Filing fee is outside this base.
What you need to enter
- Net additional tax including surcharge & cess
- Applicable interest
- Applicable filing fee
- Months or parts after AY end (0 if before AY end) (months)
Assumptions and limitations
Voluntary ITR-U estimate under the Finance Act 2025 schedule only: 25%, 50%, 60%, 70%. Excludes returns in response to notices and subsequent procedural amendments. Enter 0 only after the applicable belated/revised-return deadline but before AY end. Additional tax excludes the fee from its base. ITR-U cannot increase a refund, reduce tax or create/increase a loss. Other statutory exclusions apply.
For voluntary returns only. Bands end at 12, 24, 36 and 48 months after AY end; count any part of a month upwards. Input tax must already account for credits, prior payments and refunds as required by section 140B. Search/survey, proceedings, notice responses and other exclusions need separate review.