Filing of Previous Return

You can file an updated tax return for the last two assessment years under Section 139(8A) of the Income Tax Act, provided you pay any additional tax and interest. For cases involving refunds, filing for previous years might be possible under Section 119(2)(b) after obtaining approval from the CIT, especially if there's a delay. It's advisable to seek further opinions as the applicability of Section 139(8A) is specific.