Missed ITR filling FY 2021-22

TDS / TCS 277 views 5 replies

dear sir,

can you give me suggestion for missed itr filing prcedures for fy 202122

mnajunath

 

Replies (5)

You can file updated ITR u/s. 139(8A) of IT act, wherever there is any tax liability.

For refund cases you can file return u/s 119(2)(b) of the act, after getting permission from JCIT.

Last 2 years filing can be done vide itr u
Due date is over. Hence original return can't be filed under section 139(1).

However Updated Return can be filed if there is tax liability
You can file ITR u/s 139(8A) if income is above 2.5 lakhs.

Also in case of tax payable you have to pay 125% of tax amount.

In case of refund, you can't opt for return u/s 139(8A) because refund will not be allowed in case of return u/s 139(8A).
Visit IT department and request the officer to issue notice under section 147/148 and file ITR based on it


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