This discussion clarifies eligibility for filing an updated ITR-4 for Assessment Year 2022-2023. If you previously filed ITR-4 for AY 2016-17 and ITR-3 for AY 2017-2021 without your accounts being audited, you are eligible to file ITR-4 for AY 2022-23. This is particularly relevant if no income tax was paid in the preceding years.