belated return

This query is : Resolved

GAURAV AGGARWAL (Querist)
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13 March 2010 I have file a belated return in Feb 2010. Now I found that a TDS claim, though entered in books of accounts, failed to be entered in ITR-4.

Can I revise my return.(since belated return cannot be revised.)
If not, then what should be done to claime the TDS as refund

CA Gangadhar Mishra

CA Gangadhar Mishra (Expert)
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13 March 2010 you can revise the return.

CA CHINTAN AJMERA

CA CHINTAN AJMERA (Expert)
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13 March 2010 Yes you can

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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14 March 2010 NO BELATED RETURN U/S139(4) CANNOT BE REVISED U/S139(5). TO CLAIM THE TDS YOU HAVE TO WRITE A LETTER TO YOUR AO INFORMING HIM THE MISTAKE YOU MADE ALONG WITH THE COPY OF TDS CERTIFICATE.

NEHA SARAF (Mcom, CA , CS)

NEHA SARAF (Mcom, CA , CS) (Expert)
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14 March 2010 Agreed with Expert SAnjay Gupta

Murtaza I Bhagat

Murtaza I Bhagat (Expert)
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14 March 2010 If you filed on or before due date then its possible but not now. you have to just write a letter to your AO regarding TDS refund with TDS certificate.

CA Sanjeev Kr Jain

CA Sanjeev Kr Jain (Expert)
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15 March 2010 if income involving in tds certificates have been covered in ITR than you can go with section 155

There is express provison in the I T Act that an assessee can claim for TDS within Two years from the end of assessment years in which such income to which TDS was done . File an app;ication u/s 154(14) of the I T Act for rectification u/s 154 . Read Section 155(14) below

“155(14) Where in the assessment for any previous year or in any intimation or deemed intimation under sub-section (1) of section 143 for any previous year, credit for tax deducted in accordance with the provisions of section 199 has not been given on the ground that the certificate furnished under section 203 or section 206C was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may be, and the provisions of section 154 shall, so far as may be, apply thereto “

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