filing ITR older than 2 years

This query is : Resolved 

27 March 2017 recently I came across a file of assessee wherein it was filed online by another tax consultant who on same day for ay 14-15/15-16/16-17. but as far as my knowledge goes income tax website doesn't allow filing of older return.. please guide can older than 2 years return be filled or not? thanking you

27 March 2017 With the condonation of delay approval by CIT such delayed return can be filed on line for 6 years in case of refund. See CBDT circular 9/2015 dt 09/06/2015.


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