Can I claim a past year's deduction, or file an old year's return?

Backdated deductions — not allowed

Each year's deductions are for that year's payments. You can't claim a past year's 80CCD(1B) (NPS/APY) contribution in a later year. For the current year you can claim up to ₹50,000 under 80CCD(1B) for your NPS/APY contribution (old regime).

Missed a deduction in a year you already filed?

• If you're still within the revised-return window (up to 31 December of that assessment year), file a revised return to add it.
• After that window, a missed deduction generally can't be claimed — the Updated Return can't be used to increase a refund.

Filing an old year's return (e.g. AY 2022-23)

• The normal and belated windows are closed, but you can file an Updated Return (ITR-U, Section 139(8A)) for older years within the permitted period (now up to 4 years from the AY-end), with additional tax.
• ITR-U can only be used to report additional income / pay more tax — not to claim a refund or reduce income.

Who it helps

Anyone who missed a deduction or never filed an old year — file the ITR-U to regularise, but claim current-year deductions in the current year.