One of the my client has received Intimation for Non Filing of Income Tax Returns for the AY 2010-11, 2011-12 & 2012-13. And in that intimation, the department has also asked the reasons/comments for Non filing of ITR. Actually my client doesn't has that much of awareness of filing of ITRs. But now the client got awareness & wants to file the returns for those three years.
Now my Query is- 1. Can the client file ITRs now For the AY 2010-11 & 2011-12 as belated return by claiming TDS for those years? OR
2. How to give reply by showing which type of the reasons?
Please provide your suggestions along with the sections.