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No extension to file ITR for AY 2022-23, its over u/s. 139(4) of the act, on 31.12.2022.
But you can file it u/s. 139(8a) of the act.... on or after 01.04.2023....
Updated return u/s. 139(8a) of the act, can also be filed, if original return not filed earlier.
Condition is:: there must be some tax liability.
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