Income declaration scheme 2016

A person has not filed returns for income for ay 14-15, inspire of having taxable income. For the ay 15-16 and 16-17, he filed the returns properly and is also paying advance taxes correctly till date.. Had he known, he has to file, he would have filed. Now he is ready to file. Should this person go for icds scheme? Concealment was not his objective. He had only interest income for all the years. Kindly clarify. Does the scheme have any clarifications in this regard. Regs Sashi