Filling of ITR-U for previous year

The time limit for filing ITR-U is 24 months from the end of the relevant assessment year. The Return of FY 22-23 (AY 2023-24) can be updated till 31st March 2026.

if your income is above thrush hold limit then only you can file form u 

taxable income with 25% extra tax should be paid.

in the above circumstances you are not able to file a nil income return or below taxable income return