Hello,

If we go by the official notification of UPSC 2021, it clearly mentions that candidates need to fulfill the eligibility criteria as prescribed by central government and should be in possession of Income and Assets Certificate based on the income of the financial year 2019-2020 will be eligible to apply for EWS,

hence, if you plan to appear for UPSC 2022, then your income and assets certificate should be of the financial year of 2020-2021, hopefully this clears your doubt,

for your reference, I would request you to go through last year official notification, point number 9 at https://upsc.gov.in/sites/default/files/Notice-CSP-2021-Engl-04032021.pdf,