ITR U ,If earlier wasn't file

This discussion clarifies the possibility of filing an updated Income Tax Return (ITR-U) for previous financial years like 20-21 and 21-22, even if the original return wasn't filed. The key conditions are that you must not be claiming a refund and, if there's no tax liability but the return wasn't filed previously, it can still be filed with a late fee under Section 140B of the IT Act.