My client, an NRI, has received compliance notice for A.Y. 2013-2014. He has been citizen of Kuwait for more than 20 years and has NRE and NRO accounts as well as fixed deposits in Indian banks. He has never filed income tax returns in several years. Now since he received compliance notice, I checked his 26AS and he obtained bank statements and interest certificates since 2009 till date. My query is, whether my client can take benefit of circular 9/2015? If yes, then which 6 years returns he can file for claim of refund on account of TDS? Whether from Asst.year 20015-20016 to back or Asst.year 2013-2014 to back?