LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Itr rectification

Neeraj Sehgal (Others) (29 Points)

10 June 2015

HI all

I moved to USA in jan 2013 and my employer in india deducted tax for my usa income for jan 2013-march 2013.

Now i have already filled my tax in USA for year 2013-2014.

Can i file my itr rectification for year 2012-2013 for tax i paid in India for that period and get back that money.

I also need you suggestion who can help me this on nominal fee.

thanks!

Neeraj

Reply
Follow
Share

3 Replies

Hemanth Pullanikkat (Chartered Accountant) (89 Points)
Replied 11 June 2015

Hello Neeraj

Rectification of return is specified in section 154 of the Income Tax Act 1961. As per section 154 rectification is used to rectify the mistakes apparent in the records of the department of income tax.It is not used to rectify the mistakes or omissions made by the assessee in his return.

So you cant file a rectified return unless you received an intimation under section 143(1) or any order or intimation under section 200A(1).I think you didnt received any intimation or order from the dept. yet. If so you cant rectify your mistake.

According to section 139(5) of the Income tax Act the assessee can file a revised return to correct the mistakes and omissions he maid when filing his return. So you can invoke section 139(5). But it has time limit. An assessee can rectify his mistakes upto one year from the end of the assessment year or before completion of the assessment which ever is earlier.

In this case your A.Y is 2013-14 so your time limit to file a revised return is March 2015.So you cant file a revised return.

Inshort you cant do anything now to get back the refund if any.

Hemanth Pullanikkat (Chartered Accountant) (89 Points)
Replied 12 June 2015

Hello Neeraj,

I received a message from you by asking any other ways to file an application. Sorry Mr.Neeraj there is no other way to file an application to department about this.

You will receive refund only if you are eligible for relief u/s 90 of the Income Tax Act.

Nikhil Kaushik (Fellow CA) (84792 Points)
Replied 12 June 2015

Dear Hemanth

What about section 119(2)?

In refund cases, for the years for which return cannot be filed under section 139 because of time bar, you can make request for condonation of delay to jurisdictional CIT under section 119(2). Upon receipt of permission from the CIT, you can file return with the AO

1 Like