Income tax Filing Query

In normal provisions no way for filling ITR for AY 17-18 and 18-19...

If claim any refund or carry forward loss then only we can file Condonation delay request for Non-Filings of ITR...

There is no any refund but my Brother want to file that period Rtn

so in which section I have to file and what will be th interest

kindly help me out

No... No more other ways for filling ITR.

So directly I have to file 19-20 Rtn

Yes... Go to file ITR for the AY 19-20.
The date is extended to 30th Jun-2020...

So in this case if I file direct 19-20 Rtn instead of filing Ay 17-18 and 18-19 the gap between of this 2,rtn

no any difficulties have to face my brother na like notice and all

If your brother get notice for Non-Filings of ITR in the said Years then He can file ITR for AY 17-18 and 18-19 with based on notice...

You will not be able to file his return of income unless he has received a Notice u/s 142(1)

But since he has been a Non Resident in the past three years, there is a high chance of being picked up for scrutiny

Since your Brother is NRI .No need to file return if the income doesn't exceed the basic Exemption.If your income exceeds the limit,mandatory to file return.
You can file return for Ay 19-20 till 30th june .For filing AY 17-18 and 18-19 you need to wait for notice by department.
Note: If any income concealment found during those year in which your brother has not file return,penalty of 100 to 300% shall be levied.
So it advisable to visit department fo your justification to file return.
If AY 17-18 and 18-19 has Nil return then no need to worry.