D ITR

can assesee file itr if he failed to filed within due date or belated return under updated itr ??
Replies (3)
Quick Summary
If you've missed the original or belated Income Tax Return (ITR) filing deadline, don't worry. You can still file an updated ITR. This allows you to correct or amend returns for the past three assessment years, provided you file within 24 months from the end of the relevant assessment year.

Which assessment year?

Yes. Updated return can be filed for past 3 years as of now if the ITR filing is missed
If the due date of original and belated return is over, assessee can file updated ITR within 24 Months from the end of relevant assessment year.

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