01 March 2023
My client died in July 2022. I was unable to file his ITR as the Accounts were not done as i didnt got the Bank statements and other records from his family members because they were mentally disturb to send the same. I dont want to file ITR-U as the tax liability for ITR-U is 25% or 50%. Can I file ITR in normal course till 31.03.2023 on the grounds of ill health, medication, death of the person, Pl Guide on this matter. Thnx & Regards
02 March 2023
No. Time limit to file ITR u/s. 139(4) of IT act was up to 31.12.2022. Not possible u/s. 119(2)(b) of IT act as no refund due. Only option from 01.04.2023 to file ITR u/s. 139(8)(A) of IT act with just Rs. 1000/- penalty if there is no tax liability. (Assuming taxable income below 5 lakhs.)