If you've received a notice under section 133(6) for not filing your Income Tax Return (ITR) and need to declare previously omitted income, you may be able to rectify this by filing a belated ITR under section 139(8A). The key question is whether you can opt for the new tax regime in this situation. While it seems plausible, the current portal functionality might not allow this choice.
01 September 2023
Assessee has not filed earlier ITR he received notice u/s 133(6) and pointed out the Income has not offered in ITR .ITO has requested to correct the situation by filing ITR u/s 139(8a). Assesee wants to opt for new tax regime can he opt fo the same