Form 10 IC for 115BAA

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A client received a notice regarding non compliance for its AY 2020-21 ITR. Demand is raised for non filing of Form-10IC while opting for Scheme of Section 115BAA. Resulting in demand of Tax at 30%. What can I do to rectify it?
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Https://m.economictimes.com/news/india/cbdt-extends-date-for-domestic-cos-to-gain-22-tax-benefit-under-form-10-ic/amp_articleshow/104657229.cms

I am unsure of AY 2020-21 ITR. But see if this extension circular can help you.
Ideally, if the portal allows you to file then file it and respond to the notice that it's already filed


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