<s>[INST] Can a return of income be filed after the expiry of due date to file belated return? [/INST] ​The Finance Act 2022, has inserted subsection (8A) in section 139 to enable the filing of an updated return. The section provides that an updated return can be filed by any person irrespective of the fact whether such person has already filed the original, belated or revised return for the relevant assessment year or not (subject to certain conditions).

An updated return can be filed at any time within 24 months from the end of the relevant assessment year. </s>