As per provisions of section 139(4) of Income tax Act, income tax return is to be filed within 2 years from end of relevant financial year. Therefore, you cannot e-file return for assessment year 2012-13 & 2013-14.However several Income Tax Departments across India accept ITR in physical form even after end of two years, please fill the relevant ITR form manually and submit it to the Income-tax Department of your ward.
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