Section 115bac Filing of ITR after due date

BIBIN P B (Tax practitioner) (99 Points)

30 November 2022  
I have filed ITR and form 10IE before the due date for the FY 20-21. And now due date for filing ITR for the FY 21-22 is already got over. Can I compute tax asper new tax regime? Because, Section 115BAC (5)(i) only mandates form 10IE should be filed before due date for any PY. It doesnot mandates filing of ITR before due date.

Expecting valid response.