119 2 B

How to e-file Return u/s 119(2)(b)/92cd?

Login to the income tax e filing website (1) using your id and password

Go to e-file option and click on income tax return

Select the AY and ITR name

Select section 119(2)(b) as the reference section and file your returns

You need to file your return under section 139(4) instead of section 139(1)

only if the delay is condoned, you will be able to to file ITR under 119(2)(b)