Income Tax Return AY 2020-21

Filing a fresh Income Tax Return for AY 2020-21 after the deadline requires special permission. You must obtain condonation of delay from the CIT (Commissioner of Income Tax) under section 119(2)(b). This application can be made online through the Income Tax e-filing portal under the 'Service Request' section. However, the portal currently allows applications for condonation of delay specifically for late e-verification after filing, not for filing the return itself.