1. According to sec 139(4), any person who failed to file the return within the time limit specified u/s 139(1) he shall file the return within the end of the AY or before completion of the assessment.
2. So for the FY 2017-18, the last date for filing a return would be 31st March 2019 (end of AY 2018-19). Hence it cannot be filed now. It should have been filed before 31st March 2019.
3. However, as mentioned by many members application can be made to relevant AO for condonation of delay u/s 119(2)(b) specifying the reason for such delay.
Please correct me if the above solution has an alternative view.
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