Belated ITR filing for AY 2022-23

Missed filing ITR for AY 2022-23. Not much income, except for bank interest. While filing online, I see 3 sections to select from

1) sec 92CD 

2) sec 139 (9A)

3) sec 139 (8A)

I dont see the option of section 139 (4). Can someone please help me with this?

thank you!!

 

 

 

 

 

Replies (3)
Quick Summary
If you've missed the deadline for filing your Income Tax Return (ITR) for Assessment Year 2022-23, you can no longer file a belated return under Section 139(4). Instead, you may be able to file an updated return using Section 139(8A). Even with minimal income and no tax liability, there might be a penalty of Rs. 1,000 involved.

The belated return for AY 2022-23 cannot be filed now. You can file updated return u/s. 139(8A) with some interest & penalty.

Thank you Sir!

My income is minimal and I have no tax liability for the above year. Will I still have to pay penalty and interest? 

Only penalty of Rs. 1,000/-

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