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Last 3 years itr

shah (student) (621 Points)

25 April 2015

if a person had not filed his itr of last 3 years...... however tds is deducted by his employer... now he wants to claim refund of tds...... can he do so?????... what are the provisions of income tax act in this regard... plz help...... ....Thanks in Advan

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CA HAYEDAR SHAIKH (Practice ) (622 Points)
Replied 25 April 2015

Dear Shah,

Under section 139 (4) of the Income Tax Act, 1961, a tax payer who has not filed his tax returns within the due date may file his/her return of income for a financial year before the expiry of one year from the end of relevant assessment year or before the completion of assessment, whichever is earlier.

You cannot file return for 3 years to claim the refund amount, but only you can file the return for the A.Y. 2014-15.

Sonakshi Mangla (Employee) (310 Points)
Replied 25 April 2015

i guess u can.. c we have filed a return for one of our clients and he was having the same case... not sure whether refund was credited to his account or not..