Can I file F.Y 2021-22 ITR

You can still file pending Income Tax Returns (ITRs) for FY 2021-22. For cases with tax liability, you can file an updated ITR under Section 139(8A), which incurs late fees of £1,000 or £5,000 depending on income, and requires paying 125% of the tax due if income exceeds £2.5 lakhs. For refund cases, you'll need permission from the JCIT to file under Section 119(2)(b), as updated ITRs are not applicable for refunds.