|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/updated-return-itr-u/
课程评论：没有评论
**课程名称：** 更新所得税申报表 (ITR-U) 填报指南 **课程概述：** 本课程专为希望根据《1961年所得税法》第139(8A)条填报更新所得税申报表（ITR-U）的纳税人而设。ITR-U表格允许纳税人在相关纳税年度结束后的两年内纠正其所得税申报中的错误或遗漏。 ITR-U表格为那些未申报所得税或在申报所得税时填写了不准确、虚假信息的人提供了补救机会。根据《所得税法》第139(8A)条，您可以在相关纳税年度结束后的24个月内更新您的ITR。 **ITR-U表格填写时限：** 更新所得税申报表可在相关纳税年度结束后的任何时间申报，最长可达24个月。例如，对于2023-24纳税年度，如果您错过了修正/延期申报的截止日期，您可以在纳税年度（即2024年3月31日）结束后，但在两年内（即2026年3月31日之前）提交ITR-U。 **谁可以申报ITR-U表格？** 任何忘记申报但在此前申报以下任一表格时出现错误或遗漏某些收入细节的纳税人，都有资格申报更新所得税申报表： * 原始所得税申报表 * 延期申报表 * 修正申报表
This Course is open to taxpayers those want to file Form ITR-U: Updated Return U/s 139(8A) Income Tax Act, 1961ITR-U is a form that allows taxpayers to correct errors or omissions on their ITRs up to two years from the end of the relevant assessment year to update their return. The ITR-U form is a rescue for those who have not filed their ITR or made inaccurate and false entries while filing their income tax returns. Section 139(8A) under the Income Tax Act allows you a chance to update your ITR within two years i.e. 24 months from the end of the relevant assessment year.Prescribed Date to file Form ITR-UAn updated return can be filed at any time within 24 months from the end of the relevant assessment year. For instance, for AY 2023-24, you missed the revised/ belated return filing window, you can file an ITR-U after the end of the assessment year, i.e. 31 March 2024 but within two years from there, i.e. 31 March 2026.Who is eligible to file Form ITR-UAny person who forget to file return and has made an error or omitted certain income details in any of the following returns is eligible to file an updated return:Original return of income, orBelated return, orRevised return
