Dear experts,My friend has been retired from service and became pensioner drawing Rs.22,500/- per month i.e. his total annual income is below Rs 3,00,000/- Upto the service period, he has submitted ITR but discontinued the same till the date. Now he is feeling to continue the filling of ITR so now can he do it. What about non-filling of ITR of interval period of two years. Your valuable opinion is requested pl.