Can We File ITR for the Last 3 Years in India?
Can We File ITR for the Last 3 Years in India?
Updated Guide for FY 2024–25 and AY 2025–26
Missed filing your Income Tax Returns (ITRs) for multiple years?
You’re not alone. Many salaried individuals, freelancers, and business owners often ask:
"Can I file ITR for the last 3 years together?"
The short answer is: No, not directly through the regular ITR filing process—but there are legal provisions that allow you to partially catch up, especially for the last two years.
Let’s understand how.
🧾 Can You File ITR for the Last 3 Years?
As per the Income Tax Act, you can:
• File your current year’s return within the due date
• File a belated return for the immediate past financial year, before 31st December of the assessment year
• Use the ITR-U (Updated Return) option to file for two prior assessment years
⛔ But you cannot file ITR for all 3 previous years in one go unless permitted under special condonation by the Income Tax Department.
📆 Timeline Breakdown (As of FY 2024–25):
| Financial Year | Assessment Year | Normal Deadline | Revised/Updated Return Deadline |
| FY 2022–23 | AY 2023–24 | 31 Jul 2023 | 31 Mar 2026 (ITR-U) |
| FY 2023–24 | AY 2024–25 | 31 Jul 2024 | 31 Mar 2027 (ITR-U) |
| FY 2024–25 | AY 2025–26 | 31 Jul 2025 | 31 Dec 2025 (belated) |
👉 So, in FY 2025–26, you can file:
• Belated ITR for FY 2024–25 (until 31 Dec 2025)
• Updated ITRs for FY 2022–23 and FY 2023–24 using ITR-U
📝 What Is ITR-U (Updated Return)?
Introduced in Budget 2022 under Section 139(8A), ITR-U allows taxpayers to:
• File or revise returns up to 2 years late
• Disclose missed income, errors, or non-filing
But there are conditions:
• You cannot use ITR-U to:
o Reduce tax liability
o Increase refund
o File nil return
• You must pay additional tax:
o 25% extra if filed within 12 months from the end of AY
o 50% extra if filed between 12 and 24 months
🛑 What About the 3rd Year?
You cannot file ITR for a year older than two AYs ago, unless:
• You have a valid refund or TDS claim
• You apply for condonation under Section 119(2)(b) with the Income Tax Department
• Your request gets approved by the CBDT or the relevant authority
This is usually allowed only in cases involving:
• Refunds
• TDS mismatch
• Genuine hardship (e.g., medical emergency, natural disaster)
⚠️ Why Filing ITR Late Has Consequences
If you skip ITR filing:
• You lose refund eligibility
• You can’t carry forward losses
• You may face penalties up to ₹5,000 per year
• You risk scrutiny or notice under Section 148
• You may face higher TDS under Section 206AB for non-filers
✅ What You Should Do Now
• File belated return for FY 2024–25 before 31st Dec 2025
• Use ITR-U to file for FY 2022–23 and FY 2023–24
• If you missed FY 2021–22 or earlier, consult a CA and consider applying for condonation
Final Words
You can’t file ITR for all three past years at once through the regular portal—but thanks to the Updated Return (ITR-U) provision, you can legally file for the last two years beyond deadlines.
For the third year or older, you’ll need special permission from the Income Tax Department.
Our tax experts can help you file updated returns legally and avoid penalties.
👉 https://callmyca.com/business-tax-filing
