My client has filed IT return i.e ITR 4 for Asstt year 2012-13 on 24/07/2012 ( within Due date ) , he has now noted that he has forgot to declare TDS deduction, can he file the revise return now, if yes, what is the process.
07 December 2015
kindly refer this http://www.itatonline.org/info/index.php/cbdt-circular-on-condonation-of-delay-in-filing-refund-claim-and-claim-of-cfd-of-losses/
07 December 2015
Thanks Mr. Nikhil for your reply,
The link you have shown is for delay in filing the returns, in my case it is Revised returns, will the same be applicable even to revising of Returns to claim refund.
07 December 2015
Well, accouring to sec 139(5), before the expiry of 1 year from the end of the Relevant Assessment Year or before the completion of assessment (whichever is earlier).
Here, one year is exceeded. So you can not revise your return even if you have filed it within due date. This is because of the time barring.
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