Filing of itr4 (non taxable income) for fy 2021-22 ay 2022-23 under which section

Under which section we had to file itr 4 for fy 21-22 AY 22-23 income is not taxable after consideration of  87A.

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If there is no tax payable you can not file ITR for ay 2021-22 and ay 2022-23. You can file updated ITR for these two assessment years if tax payable. 

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