Time barred return for claiming refund-section 119(2)(b)

Hi Everyone!

A client of mine is an NRI and wants to file Income tax returns for some of the previous years which have become time - barred i.e. where e-filing is not possible since the usual time of one year from the end of relevant assessment year has already passed.

Earlier Manual returns could be submitted with the Income tax officer by going to his office and they would be accepted. But now the Income tax officer does not accet manual returns.

The client has to claim refund for all these years for TDS deducted on interest income since his income is not taxable and falls below tax slab. Now can I take benefit of section 119(2)(b) ?

-- My query is that what is the process to claim refund by taking help of this section?

-- IF I login to his income tax account and try to file the return  and I select te option "Are you filing u/s/ 119(2)(b)" as "Yes" and then upload the X M L file, will the return be accepted? Will I have to additionally draft a letter to the ITO/ CIT prior to e-filing requesting him to condone the delay or will e-filing directly using the above mentioned option be sufficient?

Please guide and provide your expert views here.

Thanks in Advance!