Misissued PAN Card: How to rectify and avoid tax return filing issues?

My querry is income taxrelated . I am under zero tax liability. I am a housewife. Earlier about twenty year back , I applied for PAN card and for the first year filed IT return with income of about 1 lacs from petty jobs ( like stictching, tuition etc.). After that I never filed return. But I was investing in mutual fund. In A.Y. 2021-22, I had divided income of about 38000/- in which TDS was deducted. To get the refund, I filed IT return showing income of rs. 38,000/- FROM MF dividend and I got the refund. In A.Y. 2022-23, I did not filed return . for A.Y. 2023-24, I filed for 4.5 lacs and for A.Y. 2024-25, I filed IT return for 4.88 lacs and tax liability was zero. for both the year source of income was indicated as: income from other sources, (sticting, tuition etc). Now a few days ago, I received email for IT department: please file updated return for A.Y. 2022-23." I tried using utility form. Filing updated return will attract a fee of rs. 1000/-. Is it necessary to file updated return for A.Y. 2022-23. If I do not file the updated return, what are the complications.

Dear Sir, I want advice from Tax Expert Date of deal 20th March 2025. Amount- Rs. 90,00000/- (2 Sellers – 1st party is husband and 2nd party is wife) 1% TDS deducted, 0.5 percent deposited same day in husband(1ST Party) PAN account (Amount:- Rs.45,500/- ,Date:- 20/03/2025) , 0.5 percent could not be deposited in wife (2Nd Party) PAN account due to inactive PAN. Sellers were non cooperative. After so many requests and follow up they linked PAN with Aadhar in Dec 2025 and I have deposited the remaining 0.5 percent along with interest and penalty Amount:- Rs.97825/- , Date:- 14/12/2025 ). After 02 days I received demand notice for 20% TDS + interest + huge penalty (Amount- Rs.9,53,655/-). Question:- I am facing difficulties(20% TDS + interest + huge penalty) due to the seller’s mistake. Despite making multiple requests to have their PAN card activated, their negligence has resulted in ongoing problems for me. Requirements:- I request that the demand of Rs. 9,53,655/- be cancelled, or alternatively, that any applicable penalty be recovered from the seller. The issue arose solely due to the seller’s failure to keep their PAN card active, which caused difficulties in depositing TDS. I have fully complied with all my obligations and repeatedly requested the seller, from time to time, to activate their PAN card; however, the seller did not pay due attention to this matter. Since the lapse was entirely on the seller’s part, I respectfully request that the said demand be cancelled. I kindly request you to please suggest a possible way to resolve this issue.