GST Practitioner & Accounts
15099 Points
Posted on 15 May 2023
1) You Can file updated return under section 139(8A) of the income tax Act in for last two assessment years with additional. interest ( In Case of tax payable)
2) In Case of refund you Can file under section 119 (2) (b) of the income tax Act. (conditions of delay) after approval from CIT .
Take others opinion as well