How to file belated ITR online for FY 2022-23 (AY 2023-24)?

economictimes.indiatimes.com:

income tax return (ITR) for FY 2022-23 (AY 2023-24), income tax laws allow one to file a belated ITR. The last date to file belated ITR for FY 2022-23 (AY 2023-24) is December 31, 2023. However, do keep in mind that one needs to pay a penalty to file a belated ITR. «Penal Late fee is levied under Section 234F of the Income Tax Act, 1961, if an individual assessee files a belated ITR. If an individual assessee's total income is above Rs 5 lakh, then a penal late fee of Rs 5,000 will be applicable. If the total taxable income does not exceed Rs 5 lakh, then the penal late fee will be Rs 1,000,» says Chartered Accountant (CA) Aastha Gupta, Partner, S.K. Gulati & Associates, a Delhi based CA firm.

Here is a step-by-step guide on how to file belated ITR for FY 2022-23 (AY 2023-24).Step 1: Visit ITR e-filing portal: https://www.incometax.gov.in/iec/foportal/.Step 2: Login using your user ID (PAN or Aadhaar) and password.

How to e-verify income tax return (ITR) using your Aadhaar number

Step 3: After logging in, click on ‘e-file’, then click on ‘income tax returns’ and then on ‘file income tax return’.Step 4: A new webpage will open on your screen. Select the assessment year (AY 2023-24). After this, select the mode of filing, i.e., online and offline. Here we have chosen the online method of filing a belated ITR. For the offline method, an individual is required to first download the utility (Excel or JSON) from the e-filing portal. Enter the details required and then upload the same on the e-filing portal. Select the type of ITR – 139(4) Belated ITR. Click on ‘Continue’.Step 5: A new webpage will open. Here, select ‘Start New filing’. If