The deadline for filing income tax returns (ITR) is July 31 for every assessment year. If you miss the deadline, you can always file a belated return by up to March 31 of the following year. If you have also missed the deadline for filing a belated return for the year 2016-17 and 2017-18, you cannot file a belated return anymore. Now, you can file return only on the direction of the income tax officer, i.e., if you receive a notice for not filing the return. In that case, an ITR can be filed in response to the notice. In the same manner, we can also file a condonation of delay request to the assessing officer. If the income tax officer is satisfied, he can allow us to file the ITR.