File ITR FY 2020-2021 after 01.01.2022

Aryan (Sr. Accountant) (242 Points)

04 January 2022  

Dear All,

I have a query, if a person has not filed ITR by 31.12.2021, if his taxable income is less than 5 lacs and there is no tax liability. Can he file ITR return without any penalty?