One of my client was in electricity department, now he is retired , but before retirement he has filed ITR mannually for 2011-12 & 2012-13 AY the manual return was filed by his hr dept same as form no 16 but there is a demand from income tax for ay 2011-12 & 2012-13 for Rs.18000 can he filed ITR on electronic mode for 2011-12 & 2012-13 AY on 31-08-2015,,,