In case you have missed filing your ITR by the July 31 deadline, you can file a belated ITR. You need to file an ITR under ‘section 139(1)’ of the Income-tax Act, whereas, in case of a belated ITR, you need to select a return filed under ‘section 139(4)’ of the Act
Log in to the Income Tax Department website using your registered credentials
Once logged in, navigate to the “File Returns” tab on the website. From the options available, choose “Belated Return”. A belated return is filed after the original due date has passed
While filing for the financial year 2022-23 (FY 2022-23), the corresponding assessment year would be 2023-24 (AY 2023-24)
Select the appropriate type of return you need to file based on your income sources, such as ITR-1, ITR-2, etc
Provide your financial and income-related information as required in the return form
Attach any necessary supporting documents, such as Form 16, TDS certificates, investment proofs, etc
Before submitting, carefully review all your entered details to ensure accuracy
It's vital to verify ITR within 30 days. If the ITR is not verified within this period, it will be considered as if the taxpayer still needs to file ITR, which will entail consequences of late filing