Filling of Missing ITR of past years

It is possible to file a missing Income Tax Return (ITR) for past years, specifically for FY 2019-2020, by submitting an updated return under Section 139(8A) of the Income Tax Act. However, this process is subject to certain conditions and late fees under Section 234F. Importantly, an updated return cannot be filed if the intention is solely to claim a refund, although a late fee may still apply even if the final outcome is a refund.