Filing of Previous Return

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Whether I can file return for previous years? if yes, then for how many years?
Replies (2)

1) You Can file updated return under section 139(8A) of the income tax Act in for last two assessment years with additional. interest ( In Case of tax payable)

2) In Case of refund you Can file under section 119 (2) (b) of the income tax Act. (conditions of delay) after approval from CIT .

Take  others  opinion  as  well 

Point 2 is wrong.
sec 139(8A) IS applicable in specific circumstances.

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