Carry forward of losses

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Assessee having unabsored losses from previous year and return of such previous year Filled within time limit of 139(1),

AY 2015-16  ITR file on time   loss claim 10 lacs (From CApital gain Head) 

now  next 2 year assessee dont have any income ,

AY 16-17  No income 

AY 17-18 No income 

so he requried to filing return of income  for AY -16-17 & 17-18 for  carryforword losses of previosu year to AY 18-19 

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Not necessarily, but advisable to continue the link.

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