Belated return

If you've missed the deadline for filing your Income Tax Return (ITR) for AY 2018-19, there's still a way to rectify it. You can submit a condonation of delay request under Section 119(2)(b) directly to your jurisdictional Commissioner of Income Tax (CIT). If the CIT accepts your request, you'll be permitted to file the ITR. The CIT may then issue a notice under Section 142(1), and you can file your return in response to this notice.