ROI FILLING

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Mujtaba (Querist)
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04 July 2016 For how many previous years an assessee is eligible to file itr in the current assessment year 2016-17(if an assessee has not filled any itr in any previous years when he was subject to tax in last 5 years and has paid the tax too) and under which sections.

Shubham Gupta

Shubham Gupta (Expert)
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04 July 2016 you can file return for FY 2014-15, FY 2015-16

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Mujtaba

Mujtaba (Querist)
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04 July 2016 what about 13-14 and preceeding previous years

Shubham Gupta

Shubham Gupta (Expert)
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04 July 2016 return can be filed 1 year from end of assement year so for FY 13-14 ,AY 14-15 return can be filed upto 31/03/2016.

Although from this FY return can be filed only upto end of AY i.e FY 16-17, AY 17-18 return to be filed upto 31/03/2018

Mujtaba

Mujtaba (Querist)
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04 July 2016 So u mean we can't file any itr for previous years preceeding 2 assessment years of current assessment year

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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22 July 2025 Great question about the time limits for filing Income Tax Returns (ITR) for previous years!

Here’s how it works for AY 2016-17:

Normal Limit to File ITR for Past Years:

Generally, you can file a belated return within 1 year from the end of the relevant assessment year.

For example, for FY 2013-14 (AY 2014-15), the last date to file a belated return was 31 March 2016.

Section 139(4) – Belated Return:

You can file a belated return for the immediately preceding 1 financial year only (i.e., 1 year from the end of the assessment year).

So, by AY 2016-17 (assessment year ending March 2017), you can file belated returns for FY 2014-15 (AY 2015-16) and FY 2015-16 (AY 2016-17).

For Earlier Years (before FY 2014-15):

Returns for years prior to FY 2014-15 cannot be filed as belated returns after their due date and the 1-year window has passed.

But there are exceptions:

If the Assessing Officer (AO) allows it under certain circumstances.

If the AO initiates proceedings under sections like Section 148 (Income Escaping Assessment), then you may be allowed to file returns even beyond the normal time limits.

Summary for AY 2016-17:

You can file belated ITRs for FY 2014-15 and FY 2015-16 (the 2 immediately preceding years).

Returns for FY 2013-14 and earlier are generally not allowed to be filed unless special permission is granted by the Income Tax Department.

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