Hello dear students, welcome, very warm welcome to a very,
very, very interesting lecture because today we are going
to start a very practical topic.
ITR, everyone must have heard of it, Income Tax Return but
its latest, very big update, very new, a form has come,
ITR-U not Y-O-U, just ITR-U, ITR-U we are going to do that
topic with you, let me frame the lecture and this topic
that how we will proceed with this discussion.
Okay, so friends, the name of our topic is ITR-U, ITR-U
In ITR-U, first you will be given an introduction, what is
this, why is it, how is it, who made it, what is the
benefit, for whom is it, for whom is it not,
Introduction to ITR-U,
Sir, do we have to write this?
No, I am writing this to you because I like to write,
I can also speak and tell you all this, if I am writing
then it is a simple thing, there is nothing to ask that
dear children, you also have to write this and go, you too
have to write this down,
Introduction to ITR-U, next will come after this, time
available to file ITR-U,
I am framing, that how I will take it and move forward,
write for 2 minutes, then we will start the discussion,
then after this we will come,
Additional Tax Provisions,
Additional Tax Provisions in ITR-U,
Additional Tax Provisions in ITR-U, thereafter, after this,
whose number, thereafter, we will tell you difference,
difference between
revised and updated return, difference between revised and
updated return
difference between revised and updated return
Thereafter, after this, most important, after this, live
filing of ITRU, oh my goodness, will you show me by filing
on portal, this live form sir, yes, we will show you by
filing on portal, first what, why, how, when, where, where,
discuss all these things once with you, right sir, after
that we will take you to portal, and I will also write down
the steps of live filing, how will it be, live filing will
also be with us in 1, 2, 3, 4, 5, 6, 7 steps, live filing
will be in 7 steps, how, how sir,
of all we will learn registration on income tax portal, if
you are a person who is watching our video from the very
beginning to file ITRU, then we will start that
registration on IT portal, our work is to give you
information from the root to the top, from very root to the
very peak, from very bottom to the very top, we will do the
whole discussion, live ITRU, after watching these clips,
there will be no problem in filing ITRU, nor will your
concepts be incomplete, and it will not happen that
will not be able to handle any point of your client, we
will make you so much preparation in our discussion of
ITRU, okay, so the next step will be our utility download,
sir, these are all the steps of ITRU that you are getting
written, yes, these 7 steps are taken to fill in the
required details, fill in the required details, online
payment of taxes, online payment of taxes, generate json,
json, generate json, okay, thereafter, json upload, upload
json, upload, and last is ITRE verification, I
make it a little bit higher, last is ITRE verification,
ITRE verification, friends, this is the framing, how will
we move forward with things, write everyone quickly, you
are given 10 seconds, and your 10 seconds start now, 10, 9,
8, 7, 6, 5, 4, 3, 2, 1, write EA Sports into the game,
understood, those who have played the game, they will know,
I used to start like this, 3, 2, 1, EA Sports to the game,
now where do you get the time to play EA Sports, but still,
if you get a chance, I have also
games in small mobile phones, you also keep such small
things for interest, motivation remains, do a little work,
then say, let's relax for 10-15 minutes, if you use those
things in this way, then you will enjoy working, things
will be better, yes sir, according to your hobby, it is not
necessary to play the game, according to your hobby,
friends, I will tell you conceptually, I will introduce it
to you, what is ITRE, then it has a time limit to file an
ITRE, while filling it, there are some
provisions in income tax, we will tell you,
Revised Return and ITRE, ITRE has another name, Updated
Return, Revised Return and ITRE, that is, what is the
difference in Updated Return, we will tell you, and then
when all our discussion will end, then we will go to fill
ITRE on the Income Tax Portal, we will move towards filing
an ITRE, where, on the Income Tax Portal, after all the
discussion, okay, okay sir, let's go, so friends, now the
discussion is starting, Introduction to ITRE, let's have a
go now, are you ready, yes sir, are you
yes sir, are you ready, yes sir, let's go now, let's start,
friends, do you all know, sir, we know a lot of things,
what do you want to ask us, you just tell us that, friends,
we have two years in the income tax, we say the years in
two ways, in the income tax, one previous year and one
assessment year, yes sir, absolutely, we know this,
previous year and assessment year,
I have written PY for the previous year, I have written AY
for the assessment year, no problem, no sir, it can't be
done, friends, the meaning of previous year, sorry, that
year in which the assessee earns income, keeps earning
income, and when that year is completed, the calculation of
that entire year is done, that how much income he has
earned and how much tax is being made on it, by then the
next year would have started,
so the year in which you pay tax on the income, so while
paying tax, the next year comes, then it is called
assessment year, sorry, we say next year is assessment
year, that is, for example, for example, from 1st April
2022 to 31st March 2023, this is one year, which has just
ended with us, 1st April 2022 to 31st March 2023, in this
year, the assessee has earned income, we will call it
previous year, and when this year is completed, 31st March
2023 will come, the year end will come, then after
we will have entered the next year, then we will go
somewhere, we will calculate the income of the previous
year, we will take tax on it, and the government will pay
tax, the government will pay tax, my dear friends, okay
sir, so the year in which income is earned, that year is
called previous year, and next year, when we pay tax on the
income earned, we call it assessment year, okay sir, so
friends, what is this work? We are earning income. We will
earn income from 1st April 2021 to 31st May
And next year, in this year, in the assessment year, we
will have to calculate the income from 1st April 2021 to
31st May 2023.
How much income did we earn? We will have to reduce
deductions.
We will have to calculate how much tax is being paid on it.
We will have to deduct any TDS, TCS, etc.
We will have to send tax to the government.
Whatever tax payable we are getting.
Even if there is no tax payable, we have to give
information to the government in some cases.
What I mean to say is, I am asking you this much, that when
you calculate your income from 1st April 2022 to 31st May
2023, when you give it to the government in the assessment
year next year, then how is that work done?
Sir, this work is done by filing the income tax return, by
filling a form, by filling an ITR form.
An ITR form is filled in which you give an account to the
government.
The account of income from 1st April 2022 to 31st May 2023,
when you file an ITR form and give it to the government,
then which year will it be running?
From 1st April 2023 to 31st May 2024, i.e. assessment year
2023.
Assessment year 2023.
Now friends, should there be a date for filling the income
tax return or not?
Absolutely, sir.
If there is no date, then every person will go on 31st May
2024 and fill their return.
The form will be filled late.
That's why the government has put a date.
That the income tax return form of the previous year 2022,
the date for that is, my dear friends, there are different
dates in different cases.
I will tell you.
Take this.
One date is 31st July.
I will rub the ITR file from here.
Here we will file the ITR in assessment year 2023.
One date is 31st July.
Okay, sir.
One date is 31st October.
And one date is 30th November.
31st October.
And one date is 30th November.
The date to fill the ITR form is different, sir.
Yes.
For an individual, 31st July.
Those who do not have an audit.
It should not be said like this.
For an individual, it should be said that those who do not
have an audit,
whether it is an individual business or a partnership firm
or anyone else, will fill their return by 31st July.
Those who do not have an audit.
Those who are under audit provisions, they have to fill
their return by 31st October.
And those who have a scenario of transfer pricing, they
have to fill the return of income tax by 30th November.
Because they have to submit a transfer pricing report too.
For them, the due date to fill the income tax return is
30th November.
31st July, 31st October, 30th November.
These are the due dates.
Okay.
Friends, I want to ask you,
What if?
The due date that I have just told you, as per the relevant
cases, this due date should cross and a person should not
be able to file an ITR.
If ITR file is not there, due date should cross and ITR
file is not there, then what should happen?
If such a condition arises, then friends, there will be a
big problem in life.
There will be a problem in the life of a businessman.
So, sir, there should be some precaution for this.
Even if the due date is crossed, then no problem, you can
fill the late return.
The government should impose some late fees, penalty should
be imposed, whatever it is, but there should be some
precaution.
Sometimes things happen, even if you don't want to.
You see your institute, if any CA students are watching us,
CA, CMA students who are watching us, there is also a date
to fill the exam form in your institute.
But if that date is crossed, then even after that, there is
a precaution for a few days.
You can fill the exam form with late fees.
This is also in the case of ITR.
What is in the case of ITR, sir?
In the case of ITR, my dear friends, there is a date, the
last date, which comes after the due date, in which you can
file the late return.
Do you know what that date is?
I will write that date here with a different color pen,
with a sky color pen.
Friends, Friends,
If you are not able to file the return of previous year
2022 on time according to your own,
then the date to fill the late return with late fees is, my
dear friends, 31st December 2023, 31st December 2023.
What can you fill till 31st December 2023?
Belated return.
What does belated return mean, sir?
Friends, belated return means late return.
The return filled with late fees is called belated return.
You can fill the belated return here.
Okay, sir, we don't have any problem with this.
We understood your point.
We can fill the belated return.
31st December 2023 till 31st December 2023.
Okay, sir, no problem with that.
But friends, pay attention to one thing.
Here you will have to pay late fees.
You have to listen to all that.
But pay attention to one thing.
If 31st December 2023 is the last date, 31st July was the
original due date and 31st December 2023 is the date with
late fees, then August, September, October, November,
December.
This person got 5 months for the non-audit person to fill
the extra return even after the due date.
But, look at the 31st October person.
How much extra time is he getting?
Only 2 months.
And the 30th November person is getting only 1 month.
What will he do in 1 month if he didn't fill the 30th
November?
Try to understand.
There is not much time to fill the belated return.
And the interesting thing is that if you didn't fill the
belated return, if the belated return comes out, then you
can't file the ITR for a lifetime until the department
catches it, the department doesn't do it, the department
doesn't do the scrutiny, doesn't make you fill the return,
doesn't send the notice, then you can't file the ITR for a
lifetime.
You can't file the ITR.
You are not eligible to file the ITR, my dear friends.
If the belated return comes out.
So, friends, this is a little less time.
All in all, to fill the ITR for the previous year 22-23,
the belated return time that we are getting is
April-May-June-July-October-November we are getting 9
months.
If you filled the return in 9 months, if you didn't, then
for a lifetime, then you wash your hands after filling the
return, then you can't file the return for a lifetime.
For a lifetime, you lose the opportunity to fill the
return, my dear friends.
Seeing this, a concept was introduced that something like
this should happen that even if the time of belated return
comes out, still the person can file his ITR.
What is the problem with the government?
Tell me one thing.
A person is saying, give me a little more time.
If someone's belated return is left, then give one more
option.
The government will get its income bureau.
It will come under the income tax.
It will come under the supervision of the government.
So there is no problem in giving the government an
opportunity.
The government is saying, okay, we will give you an
opportunity above the belated return.
A chance was brought for you above the belated return.
When was it brought?
In the Finance Act 2022.
Finance Act 2022, which was introduced on April 1, 2022.
Whose applicability is, sorry, April 1, 2022.
Whose applicability is,
April 1, 2022.
An option was brought in this, my dear friends, that even
if the time of your belated return comes out, even after
that, you can submit your return by filing an ITRU form.
Yes, yes, it is so necessary.
When the government is imposing late fees on belated
return, then it cannot be that late fees are not imposed in
ITRU.
Late fees are imposed in ITRU as well.
We will see how it is.
But, even if the time of belated return comes out, even if
December 31 comes out, even after that, you can submit your
return to the government by filing an ITRU form.
Such people benefited a lot from this concept, my dear
friends, who used to go to the bank to take a loan.
And the bankers used to say to them,
ITR, they used to say, we have not yet filled the ITR.
Then they used to go to the CA.
They used to say, there is no due date.
The portal hotel is closed.
Your belated return time has also passed.
So, even if they get extra time, they should also fill the
ITR, go to the bank, take a loan, and, and, there should be
an economic flow of money in the country.
So, for such people, this thing proved to be very
beneficial.
Okay, sir.
So, tell us the time, after the belated return, how long
can we fill our ITRU form and file the updated return?
ITRU is called updated return.
Introduced in Finance Act 2022, my dear friends, the
concept of ITRU updated return, and its section is,
Section 139-8A.
Write it down with you.
Section 139-8A.
Write it down.
Okay, sir.
We have written it down.
We are done with it.
Friends, listen now.
Now, I am going to tell you, how long can you fill the
updated return under Section 139-8A, that is,
ITRU form.
The previous year, whose income account you are going to
give to the government, i.e., by the previous year, whose
income account you are going to give to the government,
i.e., 2022-23, its assessment year, i.e., next year, i.e.,
2023-24, where the assessment year is ending, i.e.
from 31st March, 2024 to the next 2 years you can fill the
ITRU updated return.
You can fill the ITRU updated return till 31st March, 2026.
Sir, this is a very good time given by the government.
Yes, no doubt.
This is a very good time given by the government, my dear
friends.
They are saying that you can pay the previous year's income
till 31st March, 2026.
So, if you go to the bank to take a loan and get the ITR of
the previous 2-3 years, then whatever is possible, it will
be very good for that person.
All the returns that will be possible previously, it will
be very good for the bank as well as for that person.
And that person will become a taxpayer of the country.
And the ITRU cannot be filled without a late fee.
The government will get some income.
The person who will fill the ITRU, will say that he didn't
have a taxable income during these years.
Still, he will have to pay a late fee.
A penalty type fee will have to be paid.
An interest tax type thing will have to be paid.
We will show you that in the ITRU form.
So, the government will have to get income.
That's it.
Oh, oh, oh.
So, this is a very good concept.
The government has said to invest for 2 years.
No problem.
Give the time for 2 years.
When the assessment year is ending, the income of the
previous year that you are going to calculate, the next
assessment year of that previous year, the day it ends,
31st March 2024, from there till the next 2 years, that is,
till 31st March 2026, what can you fill, my dear friends?
You can fill your ITRU in 139.8a, updated return.
Okay? How much will be the billeted return? Sir, the
billeted return was till 31st December 2023.
And if you fill your return from 31st December 2023 to 31st
March 2026, then it will not be called a billeted return.
Then it will be called an updated return in ITRU 139.8a.
Updated return.
That is, this period, 31st March,
Sorry, from 31st December 2023 to 31st March 2024, these 3
months, that is, from the time of your billeted return, to
the end of the assessment year, 3 months are left.
Even during these 3 months, if you fill the return, then it
will go to ITRU.
That will also go to ITRU 139.8a, updated return.
That too, my dear friends.
My dear friends.
Okay, sir?
Okay, yes, okay.
So come on, write a line with me.
Write a line with me.
Okay.
Updated return
under section 139.8a
can be filed
up to 2 years
from the end of relevant assessment year
up to 2 years from the end of relevant assessment year
up to 2 years from the end of relevant assessment year.
Write this line.
Whichever is the relevant assessment year, in our example,
23-24, you can fill ITRU for 2 years.
Sir, even if you don't fill it, even if you don't fill it,
the government will call you to them, and the government
will say, have you seen Shivaji's boss?
And she will say, wait for me in the office room.
And after going to the office room, your service will be
there.
He is saying, we can't even fill this much, we need more
time.
So do one thing, go.
We need your income account book.
Sometimes you do, keep earning.
Sometimes we will catch you through the notice.
Then in your 147, we will do the best judgment assessment
and deal with you there.
Go.
If you can't even do this much, then leave it.
Then we will catch you.
Okay, sir.
Okay.
Note this quickly.
Note this photo too.
I will give you 10-20 seconds.
Note this photo quickly.
The photo should not be left.
Okay? Okay, sir.
Okay.
Let's move ahead.
So this was the discussion we had.
Introduction to ITRU and time available to ITRU.
What is ITRU?
And how much time is available?
How long can we fill ITRU?
How can we fill?
Okay? Okay, sir.
Okay.
So for once,
I will tell you additional tax provisions in ITRU and move
ahead.
Additional tax provisions
What is the problem in ITRU?
What is the connection?
How is it?
Friends, see.
How is tax calculated?
Think of a normal return.
We are filling a normal return.
Filling within the due date.
Filling at the right time.
So how is tax calculated?
Calculation of tax.
I will tell you how tax is calculated.
Write it completely.
Calculation of tax.
Wait a minute.
Which pen is gone?
Calculation of tax payable to government.
Friends, first of all, we apply slab rates and tax payable
comes out as per applicable slab rates.
First of all, tax payable as per applicable slab rates
comes out.
Now we can't talk about slab rates.
This is the concept of our ITRU.
So it has been assumed that you know about slab rates.
Right? If you don't know, then go and see our slab rates
classes.
Right? Okay, sir.
What happens after that?
Whatever tax you take out according to the slab rate, by
applying percentage, if any surcharge is applicable to you,
then that surcharge is added to it.
This is the calculation of income tax.
Basic classes.
Surcharge if applicable.
After that, health and education says
health and education says
If there is any fee or interest, it is added after that.
If there is any late fee, if there is any interest, if you
have to pay interest due to non-compliance, all those
things are added.
Okay, Then your total tax payable comes out in normal
circumstances.
If you pay normal return, at the right time, then these
three things will come out. Tax payable, surcharge, and
health and education says.
And if you pay a little late, then fees and interest can
also come out. Interest can also come out then.
Even if you are paying on due date, but you did not pay
advance tax on time.
Interest can also happen then.
So in normal circumstances, when you are paying the return
on the due date of non-tax, or when you are paying the
related return, if you are paying the return till 31st
December 2023, what I mean to say is, till 31st December
2023, if you are paying the return of 22-23 previous year,
then your tax maximum will come out this much.
According to slab rate, plus surcharge, plus health and
education says, plus fees and interest.
This total tax will come out.
You will pay this much to the government, whatever will
come out.
Okay, then my dear friends,
Sir, there is also an adjustment of TDS, TCS, and advance
tax in this.
We will do an example, we will deal there.
Don't worry about that.
Now listen to my other thing.
But if you have gone to the time of belated return, and you
are paying ITR-U, belated return has been passed, and you
are filing what?
ITR-U.
That means, you are paying the return during this.
Between 1st January 2024 to 31st March 2026.
So whatever tax payable comes out, on that, you will get
25%.
25% additional tax will be imposed while paying your ITRU.
If you don't pay this 25% additional tax, then you can't
pay ITRU.
You can't pay ITRU.
See, what the government has played here.
They have imposed 25% additional tax on it.
And now I am telling you one more thing.
I am telling you one more thing.
This same thing can be changed to 50%.
Instead of 25% additional tax, 50% additional tax will have
to be paid.
When? Now listen my dear friends.
Now listen to me.
If you pay from 1st January 2024 to 31st March 2025, that
is, how much time is the government giving to pay ITRU? 2
years after the end of the assessment year.
But still it is promoting that you don't wait for 2 years
after the end of the assessment year.
Within 1 year after the end of the assessment year, if you
pay 31st March 2025, then 25% additional tax will be
imposed.
If you pay after that, then your additional tax will be 50%.
Your additional tax will be 50%.
Okay? Okay, sir.
So note this chart once with you.
Calculation of tax payable to government.
Then how long is 25% additional tax?
Let's put an arrow and write.
How long is 25% additional tax?
Let's put an arrow and write here.
If
ITRU is filed
within
12 months of the end of
relevant assessment year.
Of the end of relevant
assessment year.
If you are paying the return within 12 months of the end of
relevant assessment year, then 25% additional tax is there.
And when will 50% tax be imposed?
If
ITRU is filed
within
ITRU is filed after 12 months.
Sorry.
After 12 months.
If ITRU is filed after 12 months.
But up to 24 months.
From the end of relevant assessment year.
Okay.
Okay, sir.
So we have this.
Additional tax provisions in ITRU.
Now the difference between revised return and updated
return.
Do you know the concept of revised return?
What is revised return?
Revised return means the return you have paid is wrong.
You can also improve it.
So in the same way, some people start considering revised
return as updated return.
Some people think that the work that was not done, the
mistake that was made, we are improving it.
Revised return is updated return.
No.
There are some differences between revised return and
updated return.
Let me tell you the differences between revised return and
updated return.
Write.
Difference between revised return and updated return.
Difference between
revised return
and updated return.
Difference between revised return and updated return.
Let me tell you one or two differences.
First,
to file a revised return,
firstly,
there has to be
an original return filed.
But,
updated return can be filed,
updated return can be filed, even if
original return has not been filed at all.
Just write this much.
Basically, keep this much in mind.
If original return has not been filed at all.
This base will be enough to make your difference.
In both these things.
If we revise the filled return, if we correct some mistakes
in it, then it is a revised return.
Its due dates are different.
To do a revised return, original return has to be filled.
If it is not filled, then how will you revise?
How will you correct mistakes?
Whereas, updated return can be filled directly.
Even if first return is not filled, you can file updated
return directly.
Friends, this was the difference between revised return and
updated return.
Difference between revised return and updated return.
Let's write some important notes.
Then we will move towards live filing.
Let's write some important notes.
Important notes.
No.1
Refund
cannot be claimed
by filing ITR-U.
Refund cannot be claimed by filing ITR-U.
No.2
ITR-U cannot be filed
cannot be filed
unless
either
late fee and interest charges
or additional tax
or both
are paid to the government.
No.3
Loss return
cannot be filed
in ITR-U.
Loss return cannot be filed
in ITR-U.
No.4
Updated return
under section 139.8a
i.e. ITR-U
cannot be filed more than once.
If proceedings are not in compliance with the following
oblige assessment
are initiated then ITRU cannot be filed then ITRU cannot be
filed
Please note down these 5 points and then I will explain
them to you
Please note down these 5 points and then I will explain
them to you
Please note down these 5 points and then I will explain
them to you
Refund cannot be claimed by filing ITRU
Taxable income is not being calculated
TDS was cut
In such cases, a refund is made
And he forgot to pay his return
The time for related return has also gone
We are getting calls
We are getting calls practically
A person called
He said, Hello, Hello
He said, we want to pay our return
We said, yes, we will pay your return
Tell us the scenarios
He said
We want to pay the return of this assessment year
We said, the time for related return has also gone
The assessment year you are talking about
The time for related return has also gone
Now only ITRU can be filled
He said, fill ITRU
Our TDS was cut
Fill the normal form
Fill ITRU
Get our TDS back
He is saying this on the phone
We said, listen
The government gives the facility of ITRU
When the government is seeing some benefit
The government is bringing the form of ITRU
It is bringing it for itself
He either gets late fees from you
Or he gets additional tax
You can fill that thing
If you want to claim against the government
If you say that return our TDS money
That too by filling late return
The government will say that this is not possible
A refund cannot be claimed through ITRU
ITRU is for the benefit of the government
You cannot get this type of benefit in ITRU
TDS has been cut
You have not filled the return on time
You have not claimed the refund
Now you will not get that TDS
You will not get it through ITRU
This is the government's saying
ITRU cannot be filed
Unless either late fee and interest charges
Or additional tax or both
Are paid to the government
When we will show you the live demo of ITRU
On the portal
So my dear friends, keep one thing in mind
ITRU cannot be filled
ITRU's form will not be uploaded on the portal
Unless there is some amount in the government's account
If the person who is paying the return
Has a tax payable
Then he will pay tax
Plus 25% or 50% additional tax
And he will pay
And if his income is not being tax payable
According to the slab rate
Still, if he has to pay ITRU
Then he will have to pay late fees
He will have to put something in the government's account
Late fees will be charged
Along with
Additional tax 25% and 25%
Along with normal tax
If the tax is payable
If the tax is refundable
ITRU cannot be filled
Loss return cannot be filed in ITRU
If you want to show your losses
If you want to increase your losses
If you want to show your business in loss
It is not possible
Now a favorite question of students
ITRU is filled wrongly
Can it be filled properly?
No Once ITRU is filled
You have to fill it very carefully
And with a lot of ability
Once ITRU is filled
It cannot be filed more than once
Last but not the least
If proceedings oblique assessment are initiated
Then ITRU cannot be filed
Do you understand what it means?
Proceedings oblique assessment are initiated
You did not fill the return on time
And the department has filed a case
Has started scrutiny
Has started proceedings against you
A notice has come from the department
Scrutiny has come
The department has started the proceedings
Has started the assessment
Now you are saying sorry
The time of billeted return had also passed
You do not start the proceedings
Stop the proceedings that you have started
I fill ITRU and wash my sins
Government will say no no no
You are not washing your sins like this
Now if we have initiated the proceedings
Have started the assessment
Now we will handle everything
When you have been cheap since then
Now take a little rest
If you still do not remember
Do one thing
Now we will see
Government will do the assessment
Government will do everything
Then you cannot fill ITRU
Introduction Time available to file ITRU
Additional tax provisions in ITRU
Difference between revised return and updated return
6th point 5th point
Some important points
Additional information
Some important points
Live filing of ITRU
Revise Billeted return
Billeted return
Government ITRU ITRU ITRU Assessment Assessment Assessment
25% additional tax 25% additional tax 25% additional tax
25% additional tax 25% additional tax
20% additional tax additional tax of 50%.
Revised return can be revised only after filling the
original return.
It is not necessary for updated return.
You can directly fill the original return file.
You can't take a refund in ITRU.
If nothing is reached to the government's account, then
ITRU can't be filled.
You have to put something in the pocket of the government.
You can't fill the loss return in ITRU.
Once ITRU is filled, don't even think about revising it
again.
ITRU can be filled once, not again and again.
If the government has started proceeding against you, then
friends,
ITRU can't be filled again.
Friends, all these things are done.
Now the live demo will come in front of you.
Now we will go to the portal and discuss
ITRU on the portal.
Okay sir, let's go.