This article gives you an idea of what the Updated Return is under the Income Tax Act 1961, for which Form U is recently notified by CBDT.
source https://www.caclubindia.com/articles/updated-return-under-section-139-8a-47117.asp
source https://www.caclubindia.com/articles/updated-return-under-section-139-8a-47117.asp
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