How can file ITR for AY 2020-2021

Filing your Income Tax Return (ITR) for AY 2020-2021 after the deadline is generally not possible, unless you have a refund claim. In such cases, you may be able to file under Section 119(2)(b) of the Income Tax Act, which requires permission from the Joint Commissioner of Income Tax (JCIT). If you have a net tax liability, you might be able to use the condonation of delay process, either online or offline, provided there's a refund due.