If you missed the deadline to file your Income Tax Return (ITR) for AY 2022-23, you may still be able to file it using Section 139(8A). This is possible after 1st April 2023, provided you pay a penalty of Rs. 1000. This applies even if your income was less than 5 lac and you had no tax liability.
23 March 2023
Sir, one of my client has not filled ITR ay 2022-23, his income is less than 5 lac, can he fill ITR ay 2022-23(ITR-4) US 139(8A)? whereas he has no liability..... regards Vikas