Can I File ITR for Last 3, 4 or 5 Years in India

Filing your Income Tax Return (ITR) is not just a legal duty but also a sign of being a responsible citizen. But what if you missed filing your ITR for the past few years? Is it possible to file it now? Many people realize later that they forgot or skipped filing their returns and start looking for options.Can I File ITR for Last 3, 4 or 5 Years in India? This is great question which comes in mind of many peoples, so here KcorpTax experts help you to know the specific provisions, under which ITR can file these previous years.

Table of Contents

What is ITR?

ITR or Income Tax Return is a form where you report your income, expenses, deductions, taxes paid, and other financial details to the Income Tax Department. Based on this information, the government checks whether you have paid the right amount of tax.

Due Dates for Filing ITR

For individuals, the due date to file ITR for a financial year (April to March) is usually 31st July of the next financial year.

For example:

For FY 2024-25 (1 April 2024 – 31 March 2025), the due date is 31 July 2025.

Can I File ITR for the Last 3, 4, or 5 Years?

Let’s break this down clearly:

1. Regular Filing Window

You can file your ITR within the due date (generally 31 July).

2. Belated Return

If you miss the due date, you can still file a belated return by 31st December of the same assessment year (AY).

Example: For FY 2024-25, AY is 2025-26. Belated return can be filed until 31 Dec 2025.

But after that, you cannot file it under normal conditions.

3. Can You File ITR for 3, 4, or 5 Years Ago?

No, you cannot file regular or belated tax returns for past 3–5 years directly.
However, there are two exceptions where you can file ITRs for earlier years:

Exception 1: Condo nation of Delay (Under Section 119(2)(b))

If you missed filing youronline ITR due to genuine reasons (e.g., illness, unavoidable travel, lack of knowledge), you can file a condonation request to the Principal Commissioner of Income Tax.

Key Points:

You can request filing for up to 6 previous years.
This is allowed only if you are claiming a refund or there is no tax payable.
The application must clearly explain the reason for the delay.

The Income Tax Department will accept or reject your request based on the merit of your case.

Exception 2: Updated Return (Section 139(8A))

From FY 2019-20 onwards, the government introduced the concept of “Updated Return”.

Features:

You can file an updated return for up to 2 years from the end of the relevant assessment year.
You can use this even if you have not filed a return earlier.

Example:

For FY 2020-21 (AY 2021-22), you can file an updated return till 31 March 2024.
For FY 2021-22 (AY 2022-23), you can file till 31 March 2025.

Conditions:

You cannot use this option to claim a income tax refund.
You must pay additional tax (25% to 50% extra on tax + interest).

What if You Do Nothing?

If you don’t file your ITR online:

You may have to pay penalties and interest.
You won’t be able to claim tax refunds.
It may affect your visa, loan approval, and credit score.
Without timely filing ITR, you cannot carry forward losses like business loss or capital loss.

What You Can Do Now

If you’ve missed online ITR filing or offline for previous years, here are your options:

Check if Updated Return is allowed: Go to the Income Tax Portal and check whether the portal allows filing updated return for the desired year.
Consider Filing Condonation Request:If you are eligible, draft a condonation letter and submit it to the jurisdictional commissioner.

Consult a Tax Expert

A CA or tax consultant can help you draft proper explanations and handle the process.

Benefits of Timely Online ITR Filing:

Easy loan, credit card, and visa processing
Claim tax refunds easily
Avoid penalties and notices
Proof of income
Helps in applying for tenders, government schemes, or subsidies

Conclusion

To sum up, if you have missed filing your Income Tax Returns (ITR’s) for the last few years, it’s important to understand your options. You cannot file ITRs directly for 3, 4, or 5 years ago through the regular or belated filing process. However, thanks to the provision of the Updated Return under Section 139(8A), you can now file your Tax returns (ITR’s) for the past two years—though this comes with additional tax liabilities and is not applicable if you’re seeking a refund. For older years beyond this two-year window, you may still have a chance by applying for condonation of delay under Section 119(2)(b), but only if you have a genuine reason and a refund is due. It’s a route that requires approval from the Income Tax Department, and not all applications may be accepted.

If you’ve missed filing tax returns or are unsure how to proceed, Kcorp Tax is here to help. Our team of expert income tax consultants can guide you through every step—whether it’s filing an updated return, drafting a condonation request, or simply helping you stay compliant. We simplify complex tax matters so you can focus on what you do best. Contact KcorpTax today for stress-free filing online ITR’s and reliable tax solutions!

FAQs on old ITR’s or Tax filings:

1. Can I file ITR for last 5 years in India?

No, you can’t file ITR for the last 5 years directly. You can only go back up to 2 years using the Updated Return, or up to 6 years via condonation if refund is due.

2. What is an Updated Return?

It is a return you can file within 2 years of the end of the assessment year. You must pay extra tax while using this option.

3. Can I claim a refund using the Updated Return?

No. Updated returns are not allowed for claiming refunds.

4. What is condo nation of delay in ITR filing?

It’s a special permission given by the Income Tax Department to file ITR late when there’s a valid reason and a refund is involved.

5. What happens if I don’t file ITR at all?

You may face penalties, interest, notices, and legal issues. It also impacts loans, visas, and refunds

6. Can salaried employees file an updated return?

Yes, anyone including salaried people, businesses, or professionals can use the Updated Return facility.

7. How much extra tax do I need to pay in Updated Return?

You may have to pay 25% extra (within 1 year) or 50% extra (after 1 year but before 2 years) on tax and interest.

8. Can I file old ITR if I missed but there is no tax due?

Yes, through condonation of delay, especially if you are due for a refund or need the ITR for official purposes.

9. Is filing ITR mandatory for low income?

If your income is below the taxable limit (₹2.5 lakh for individuals), filing is not mandatory—but still recommended.

ALSO READ POPULAR ARTICLES