Filing ITR-U return in India: Benefits, process and additional income tax payable

The ITR-U return is a great facility provided by the government to benefit taxpayers who have failed to file their ITRs on time. This step taken by the government will help taxpayers to stay compliant with the tax laws and also help them to avoid any penalties or interest.

source https://www.caclubindia.com/articles/filing-itru-return-in-india-benefits-process-and-additional-income-tax-payable-48568.asp