INCOME TAX RETURN FOR THE AY 2019-20

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Sir, my friend filed income tax return for the AY 2020-21 but he missed AY 2019-20. Can he has any chance to file AY 2019-20 now???
Replies (3)
Not possible
Last date already gone. it can be filed after getting approval from Jurisdictional CIT. Apply under 119(2)(b)
119 (2)(b) is applicable only in refund case,


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