3 Years IT Returns (SARAL - II) are mandatory documents ?

I have the Certificate of Sponsorship (CoS).
For the Tier 2 (Intra - Company Transfer),
do i need to provide the 3 Years IT Returns (SARAL - II) ?
I do have the latest 2 years IT Returns documents and bank statements for the recent 2 Years.

Are these documents for the 3 Years are mandatory ?
How would i forward with the 2 Years ITR's ??

Pls help me out ?

Hi snsystems,

I applied with 2 years IT Returns and got my Visa yesterday. Please read through the Guidance notes for the other documents that you need to submit...