ITR U effective from 01.04.2022. But ITR U may be filed from 2009-10 onwards .
IT Dept may give opportunity for past years also
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Can TDS claimed for 4 years back financial year?
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Eligibility for Filing Form ITR-U: Persons eligible to update returns for FY 2019-20 and subsequent assessment years as per newly inserted section 139 8(A)
Read section from bare act, updated return can be filed from AY 2020-2021
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How confidently you discuss wrong provisions even after correcting you on first reply.
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