Regarding filling of old income tax return?

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Nabi Hasan (Querist)
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31 May 2013 hi i want to know that in income Tax how many years of old ITR can be Filed in case of individual or in case of a company assuming that individual/Company comes under Income tax??please tell me...????

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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16 June 2013 Only last 2 years income tax can be filed.

As per sec.139(5), belated return can be filed from the end of relevant financial year.

so presently you can file return for AY-2012-13 as belated return and AY-2013-14 as normal return u/s.139(1)

for all assesseess the same provisions only

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