Delay in filing ITR

This discussion addresses the possibility of filing an Income Tax Return (ITR) for previous years when the original deadline has passed. It clarifies that even if the belated return due date has lapsed and no tax is payable (i.e., it's a refund return), filing is still an option. The content mentions the ability to file ITRs for up to three past years, with specific provisions for two of those years under Section 139(8A) for updated returns.