client forgot to file ITR for AY 2021-22, what can be done now to file same as no option for belated return os showing on portal
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Quick Summary
If you've missed the deadline to file your Income Tax Return (ITR) for FY 2020-2021 (Assessment Year 2021-22), don't worry. While the portal may not show a direct option for belated returns, you can still file it. For cases involving refunds or carrying forward losses, you may need approval from the CIT as per circular 9/2015. In other situations, you can submit a condonation request through the 'Services' tab on the income tax portal, selecting 'allow ITR filing after time-barred' to proceed.
Only in case of refund up to certain amount or claiming C/F loss , you can file return for the F.Y 20-21 only after approval from CIT , refer circular 9/2015 date 9/6/2015 . Condonation of dealy .
You can log-in on the income tax portal and click on Services tab. Select condonation request. Select 'allow ITR filing after time-barred'. Fill in the details as applicable. Upload the ITR.
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