Filling of ITR-U for previous year

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Dear Experts,
can a Taxpayer is eligible to file ITR-U for the previous FY 2021-22. The Gross Annual Income is less than Rs.2.5 lakh and he also doesn't file any ITR till now.

please comment with your opinion for the best possibility.

Thanks
Pradeep
Replies (6)
Itr u is for non filing for two previous years.
But, I think there will be some restrictions as per IT for whose gross annual income is less than 2.5 lakh can not proceed with this form.

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 

Lookout for any other income like interest, dividend etc and show the income around 2.7Lacs to 3Lacs.

You may proceed for ITR U with 1000/-.

Else contact AO to issue notice under 148, 147
Filing of return of two previous years vide itr u


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