Income Tax us 44AB

Is he have any deducted / claimable TDS...?!

Do not delay in filing return and tax audit report under 44AB for AY 2019-2020. (FY 2018-2019)

For earlier three years you can not file return in normal course.

But in the meantime carry out tax audits for earlier three years and keep it ready.

Tell your new client about consequences of
non-filing
interest
penalty
tax audit penalty etc.

@ Mr Kapadia Pravin.,

I think Query for AY 18-19...

No TDS for previous years...

Then no way for filling voluntarily...

Thank you for ur reply @ Mr Kapadia Pravin , @ Raja P M

Then no way for filling voluntarily... Except any notice from Income Tax Dept (for NMS).

Mr Raja thanks for observation.
However I am aware of that and I said to querist at least not to delay for AY 2019-2020

He said last three years i.e. FY 16-17 FY 17-18 FY 18-19.