Belated Returns for the following

Sir My cousin wrongly filed Income Tax returns of AY 2018-19, 2019-20 and 2020-21. Can she file belated Returns now... If yes how much is the penalty & interest rates ??? kindly reply
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Quick Summary
This discussion addresses the possibility of filing belated Income Tax Returns for Assessment Years 2018-19, 2019-20, and 2020-21. While returns for AY 2018-19 and 2019-20 cannot typically be filed after the deadline, it might be possible with approval from the CIT under condonation of delay. Penalties and interest charges will apply. For AY 2020-21, a revised return can be filed as the deadline was extended.

Return cannot be filed for AY 2018-19 to 2019-20 and also for other as last date was already over. But return may be filed after approval from CIT under condonation of delay u/s 119(2)(b). Penalty will be imposed and If you do not file income tax returns on or before the due date, you would be required to pay interest at the rate of 1 percent for every month, or part of a month, on the amount of tax remaining unpaid as per section 234A

Revised return for AY20-21 can be filed as the time limit has now been extended up to 31/05/2021.

The query string is for whether he can file a revised return.
Because the assess return was filed wrongly.

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