Practice
627 Points
Joined June 2014
Dear Shah,
Under section 139 (4) of the Income Tax Act, 1961, a tax payer who has not filed his tax returns within the due date may file his/her return of income for a financial year before the expiry of one year from the end of relevant assessment year or before the completion of assessment, whichever is earlier.
You cannot file return for 3 years to claim the refund amount, but only you can file the return for the A.Y. 2014-15.