Online Filing on Income Tax Website:
Log in to your account on the income tax e-filing website.
Go to "e-File" > "Income Tax Returns" > "File Income Tax Return."
Choose the Assessment Year and Filing Mode.
Select the applicable filing status and ITR form.
Verify personal details and select filing under section 139(4).
Fill in income details, make tax payment, and submit the ITR.
Using ITR Preparation Utility:
Download the Offline ITR Preparation Utility.
Prepare the ITR offline and save as .json file.
Log in to the income tax website and go to "E-file" > "Income Tax Return."
Select Assessment Year, Offline Mode, and Filing Type as Section 139(4).
Attach the saved .json file.
Complete verification by e-verification of the return.