Filing of returns

Income tax Return can be filed for P.Y. 2014-15 and 2015-16 only, however in case there is any notice u/s 142 for non filing then one can file return for the period mentioned in the notice.

Apart from that in case of refund, returns can be filed for 6 yrs from the assessment year in which claim is being made Provided it is allowed by the income tax authority on condonation application for justifying such delay.