Refund

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 September 2016 sir

If salary employee did not file his ITR - 1 for Financial year 2012-13 Upto to now .(TDS deducted Amout RS 28638 ). If he files the return now can he claim refund

Expert : Anonymous

Expert : Anonymous (Expert)

10 September 2016 Dear User, Online its not possible but u can talk to your AO for that

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Yes, the salaried employee can still file the Income Tax Return (ITR-1) for the Financial Year 2012-13 (Assessment Year 2013-14) to claim the refund of TDS deducted (₹28,638), but there are important points to consider:

Time Limit for Filing Return to Claim Refund:
As per Section 139(1) of the Income Tax Act, the due date for filing return for FY 2012-13 was 31st July 2013.
As per Section 139(4), a belated return can be filed before the end of the relevant assessment year (i.e., by 31st March 2014).
To claim refund, the return must be filed within 2 years from the end of the relevant assessment year (i.e., by 31st March 2016).
Current Situation:
Since FY 2012-13 relates to AY 2013-14, the last date to file return to claim refund was 31 March 2016.
If the employee is filing the return after 31 March 2016, then:
The refund claim may not be entertained as the time limit to claim refund has expired.
The Income Tax Department may reject the refund claim.
What can be done?
If the return is filed now (after the deadline), the return will be treated as a return without refund claim.
The TDS deducted amount will remain with the department, unless refund claim is filed within prescribed time.
Summary:
Filing Time Refund Claim Possible?
Before 31 March 2016 Yes
After 31 March 2016 No, refund claim time expired
If the employee still wants to file, he can do so to comply with law, but refund claim is unlikely to be processed.

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