Loss in FY 23-24 and ITR filing

As per sec. 139(3) IT act, you cannot declare & carry forward loss in PGBP &/or CG, when return is not filed within due date.

Adjust the loss upto the income that can be set off. Finally there should not be any loss that need to be carry forward.

If there is no other income which can be set off, then file NIL return.

You are welcome.