This is a very common question by many people to CA’s and tax consultants. Till 31st March 2018 there was an option to file 2 years IT returns at once. From April 2018 there is no option to file the earlier years returns. Presently we can file returns for FY 2017-18 (i.e AY 2018-19). However returns can be prepared manually and filed at Income tax office, but whether such returns will be processed/granting refund is left to the discretion of the officer. Normally bank will ask for 3 years returns in such case manual return also works. Exceptionally if there is a notice from Income tax department then returns can be filed online.