Filing an updated return under ITR-U entails an additional tax liability, which is a percentage of the due tax and interest:

a) Within 12 months: 25% of the due tax and interest.

b) Within 24 months: 50% of the due tax and interest.

c) Within 36 months: 60% of the due tax and interest.

d) Within 48 months: 70% of the due tax and interest.