GST Practitioner & Accounts
15049 Points
Joined March 2014
1) You Can file updated return under section 139(8A) of the income tax Act in for last two assessment years with additional. interest ( In Case of tax payable)
2) In Case of refund you Can file under section 119 (2) (b) of the income tax Act. (conditions of delay) after approval from CIT .
Take others opinion as well