Belated returns

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 February 2014 Sir/ Ma'm

I want to know the provisions relating to late filing of Income tax return.

28 February 2014 you can file return upto 1 year from end of relevant ay or till assessment is completed as per section 139(4)

eg for AY12-13 you can file upto 31.3.2014 or completion of assessment whichever is less.

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 February 2014 Is it anyhow possible to file return more than 2 years old taking special permission from AO or other applicable provision. There is no assessment going on. The assessee voluntarily wants to file return for TDS refund.

28 February 2014 no....as the time limit is specifically mentioned but u can ask for cbdt is time is over u/s 119(2)(b) if they think then they may allow...its discretionary


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