ITR U For income below basic exemption limit

Yes, provided not filed relevent year ITR before..

ITR U can not be filed without paying any tax or interest on penalty. A ITR U is not applicable for income below 2.5Lakhs. 

Most welcome..                    

FOR REVENUE OF ONE THOUSAND ***************

No, You can't file to ITR U, because if you want to file ITR U you need to pay extra tax as per second 140B

Can anyone please tell me how do I file 2 year old ITR if my salary was less than 2.5 lacs.