How Many Years of Income Tax Returns Can Be Filed in India?
How Many Years of Income Tax Returns Can Be Filed in India?
Updated for FY 2024–25 & AY 2025–26
If you’ve skipped filing your Income Tax Returns (ITRs) for a few years, you’re probably wondering:
"How many years' returns can I still file now?"
Can you file two, three, or even five years' worth of returns together?
Let’s clear the confusion. This article explains how far back you can go while filing your ITR, what the Income Tax law allows, and what options are available if you’ve missed deadlines.
✅ How Many Years of ITR Can You File?
As per current income tax laws in India, you can file ITR only for one previous year under normal circumstances.
In other words, you can file:
• The current year’s return (on or before the due date – 31st July)
• A belated return for the immediately preceding financial year, up to 31st December of the assessment year
📌 Example (Using FY 2024–25 & AY 2025–26):
• Income earned in FY 2024–25 (1 April 2024 to 31 March 2025)
• File ITR in AY 2025–26, by 31st July 2025
• If missed, you can file a belated return by 31st December 2025
So, in FY 2025–26, you can only file the ITR for FY 2024–25—no other past years can be filed unless special approval is granted.
🚫 Can You File ITRs for the Previous 2–5 Years?
Under the normal filing system on the Income Tax Portal, the answer is No.
You cannot go back and file returns for:
• FY 2022–23
• FY 2021–22
• FY 2020–21, etc.
Those deadlines have passed.
🛑 What If You Missed Multiple Years?
If you missed filing ITRs for more than one year, your only option is to apply for condonation of delay under Section 119(2)(b) of the Income Tax Act.
This is allowed only in specific situations, like:
• A refund is due
• A TDS amount was deducted and not claimed
• You’ve suffered genuine hardship or unavoidable delay
The Central Board of Direct Taxes (CBDT) must approve your request to file ITRs for those older years.
🧮 Who Can Approve Condonation Requests?
Based on the refund amount:
• Refund below ₹50,000 → Your Assessing Officer can decide
• ₹50,000 to ₹2 lakh → Principal Commissioner of Income Tax
• Above ₹2 lakh → CBDT’s approval is required
You must provide supporting documents, justification, and complete Form 30 (if needed).
Why Filing on Time Matters
Delays in filing your ITR can lead to:
• Loss of refund
• Penalties under Section 234F
• Loss of the benefit to carry forward losses
• Issues in getting loans, visas, or government tenders
• TDS at higher rates under Section 206AB if you’re classified as a non-filer
Final Words
You can file your ITR for only one year at a time, and only for the most recent financial year. If you’ve missed earlier years, you’ll need special permission from the Income Tax Department to file those returns.
To avoid such hassles, make sure you:
• File by 31st July 2025 for FY 2024–25
• If delayed, file by 31st December 2025 as a belated return
