Regarding ITR U @

This discussion addresses a user's difficulty in filing an Income Tax Return (ITR) under Section 139(8A), also known as ITR-U. The user is attempting to file for the assessment year 2021-22 for the first time and requires guidance on the procedure. The response clarifies that Section 139(8A) is typically used for filing a revised or updated return, not necessarily for a first-time filing unless a previous return was defective.