Tax filing for the belated payment credit

steven (manager) (60 Points)

27 December 2024  

Just a Query , for a use case came to knowledge , 
A startup which has not paid to employee and paying the backdated payment , which may be accrued for the yearly due, if any of those employees who have left the company and getting the pay credited , how to file the ITR. 

Can anyone put some points for the clarification .