Belated return u/s 119(2)(b)

This discussion explains the procedure for filing a belated income tax return under section 119(2)(b) of the Income Tax Act. It clarifies that an application must first be made to the relevant income tax authorities for condonation of the delay, providing valid reasons for not filing on time. Only after receiving approval from the authorities can the belated return be filed online via the IT portal. The conversation also touches upon the possibility of an online application process and the need for a list of permissible reasons for such applications.