Belated return

Before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. Thie is the law for upto F.y. 2015-16 only. From F.y 2016-17 onwards, belated return can be filed only upto the end of relevant assessment year. Accordingly, for F.y 15-16 you can file belated return upto 31st March 2018 and for F.y 16-17 upto
31st March 2018.