Rule 165: Updated-return ITR-UN form and verification
Rule 165 prescribes ITR-UN for a person eligible to furnish an updated return under section 263(6). It governs the form and verification method; the current Act determines eligibility, restrictions, timing and the applicable payment requirements.
Official notified Income-tax Rules, 2026Need advice on Rule 165?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
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Bare law
Rule 165 - Furnishing of updated return of income under section 263(6) read with 263(2)
(1) The return of income to be furnished by any person, eligible to file such return under section 263(6), shall be in the Form ITR-UN and be verified in the manner indicated therein.
(2) ITR-UN shall be furnished by a person mentioned in column 2 of the following Table in the manner specified in column 3 thereof:
Sl. No. Person Manner of furnishing return of income 1. Company Electronically under digital signature. 2 Any person whose accounts are required to be audited under section 63 (a) Electronically under digital signature; or (b) transmitting the data electronically in the return under electronic verification code. 3. Any person other than person referred in Sl. Nos. 1 and 2 (a) Electronically under digital signature; or (b) transmitting the data electronically in the return under electronic verification code; or (c) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. (3) For the purposes of sub-rule (2), the expression "electronic verification code" means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).
Rule breakdown
Eligibility comes before choosing ITR-UN
The rule begins with a person eligible under section 263(6). Check the current statutory conditions, exclusions and period before preparing an updated return.
A prescribed form does not create an unrestricted right to revise every return or claim any desired result.
Use the category-specific verification method
A company files electronically with digital signature. The stated person whose accounts require section 63 audit can use digital signature or electronic verification code.
The residual category also has the electronic submission followed by ITR-V verification route. Use the row that applies to the actual filer.
The form is distinct from ordinary return selection
Rule 164 maps the ordinary ITR forms and their eligibility. Rule 165 specifically prescribes ITR-UN for the eligible updated-return route.
Verify the tax year and the current official form and filing procedure instead of assuming an older framework’s form name remains correct.
Reconcile eligibility and payment before filing
Read section 267 for applicable updated-return tax and payment requirements, and retain the computation and payment record. Rule 166 separately identifies missing required payment details as a defect.
This form rule does not itself set an additional-tax percentage or waive a parent-section restriction.
Key takeaways
ITR-UN
The prescribed form for an eligible updated return.
Parent Act controls eligibility
The form does not expand the statutory right.
Verification differs by category
Companies have the stated digital-signature requirement.
Practical checklist
- Confirm current eligibility and timing.
- Use the applicable verification row.
- Reconcile payment details and retain acknowledgments.
Avoid
- Do not treat form availability as proof of substantive eligibility.
FAQs
Does ITR-UN allow every person to update any return?
No. Section 263(6) eligibility and restrictions must first be satisfied.
Can a company use the residual ITR-V route in this table?
The company row specifies electronic furnishing under digital signature.
Does this rule itself prescribe an additional-tax rate?
No. Check the current applicable Act payment provisions, including section 267.
Glossary
- ITR-UN
- The updated-return form prescribed by Rule 165.