Rule 165 prescribes Form ITR-UN for the updated return under section 263(6) and the manner of furnishing it for companies, audited persons and others.
165
Rules 2026 · Rule 165
Furnishing of updated return of income under section 263(6) read with 263(2)
Rules 131-200
The form (sub-rule 1). The return of a person eligible to file an updated return under section 263(6) is in Form ITR-UN, verified as the form indicates.
Manner (sub-rules 2 and 3). A company, electronically under digital signature. A person whose accounts must be audited under section 63, electronically under digital signature or by transmitting the data under electronic verification code. Any other person, under digital signature, electronic verification code, or by transmitting the data and then submitting the verification in Form ITR-V. The electronic verification code is as defined in rule 164.
Corrigendum. The reference to section 263(2) in the heading carries a note that it was corrected by Corrigendum G.S.R. 286(E) dated 16 April 2026, with effect from that date.