File income tax return 20-21 or 21-22

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what is process for file income tax return file
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You can file it u/s. 138(8a) of the act, only if there is any tax liability...

Refer::   itr-u-updated-income-tax-return

You can file updated ITR u/s. 138(8a) of the act, only if there is any tax liability...

Refer:  updated-income-tax-return-guide

Section 139(8A)

ITRs can be filed under section 139(8A) quoted AYs with late fees under section 234F

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