Rule 86B Income Tax paid more than one lakh in updated return under Section 189(8A) - Goods and Services Tax - GST

Dear Sir(s)/Madam (s) One taxpayer has paid Income Tax less than one lakh in F.Y. 2020-21. Thereafter, he updated his return in the month of March, 2023. In updated return he paid income tax more than one lakh. In F.Y. 2021-22 he has already paid Income Tax more than one lakh in original returns. Now my question is :- (1) Can he avail benefit of exemption from 86B as per restriction (Income Tax payment) during the F.Y. 2022-23?