If you missed the deadline to file your income tax for AY 2018-2019 and are due a refund, you may be able to file a manual return with the approval of the CIT. However, e-filing is not an option. If you owe tax, you'll need to pay it with interest as self-assessment tax via challan. Be aware that the Assessing Officer might not accept manual returns, so it's best to proceed only if a significant refund is expected.
06 March 2020
Assessing Officer may also not accept manual return. Go only if there is a refund in your case of a material amount. If there is any tax-liability, you can pay it with interest through a challan as self assessment tax. There is no option available for e-filing.