This discussion addresses how to file Income Tax Returns (ITRs) for past assessment years (AY) like 2017-18 and 2021-22, especially when a refund is due. Members share advice on procedures, including the possibility of filing condonation requests online for delayed filings, though some suggest complex cases might require direct contact with the Income Tax office. The conversation also touches upon claiming refunds for unfiled returns and the limitations of online filing after deadlines.