Solution:If an individual fails to file an ITR before the due date, then as per section 139 (4) of the incom tax act, he can file a belated return:
Deadline to file belated return:
A belated return can be filed anytime before the expiry of the relevant assessment year or before the assessment is complete, whichever is earlier.
The relevant assessment year for the financial year is| the immediately succeeding financial year.
It means that an individual can file a belated return for FY 2020-21 by March, 31, 2022.