Which Form of returns would be applicable in case an assessee wants to file return for earlier years? In such a situation can he file the return in physical form?

For earlier years, paper returns could be submitted except for corporate. For the companies, filing of e-return is mandatory for A.Y. 2006-07 onwards. The facility to e- file returns for A.Y. 2006-07 in FORM No. 1, 2, 3, 2F & 3B is available.