Cannot file ITR after belated return cut-off

My spouse missed filing the ITR before the due date last year. Can she file an updated ITR now?

- NEERAJ AGARWALA

—G Parthiban

If the original due date for filing the return has passed, a belated return can be filed under Section 139(4) up to three months before the end of the relevant assessment year, i.e., by December 31, 2024 for FY 23-24. Since that deadline has also been missed, your spouse cannot file the return voluntarily unless it is in response to a notice or inquiry initiated by the Income Tax Department.

Filing an updated return (ITR-U) under Section 139(8A) is also not permitted in cases where there is no additional tax liability, such as NIL returns or returns with only exempt income.

I filed my income returns for FY23 on July 15, 2023. However, the return has not been processed till now. What should I do now?