If you missed the deadline for filing your Income Tax Return (ITR) for AY 2022-23, you can still file an updated return under section 139(8A). If there's a tax liability, you can file by paying a late fee of ₹1,000. However, if you are due a refund, you'll need to obtain permission under section 119(2B) of the IT Act. Filing an updated return with nil tax liability is generally not permitted.
31 May 2023
Updated return u/s. 139(8A) can be filed if there is any tax liability. For refund case, you need to get permission to file return u/s. 119(2B) of IT act.