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Refund

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(Querist)
01 May 2013 How many years old income tax refund can be claimed in the current year...??
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
01 May 2013 Section 239(2)(c) prescribes that every claim for refund shall be made within the end of one year from the last day of the assessment year, for which such refund is claimed.
However, belated claim will be entertained by the department vide circular 8/2001 dated 16/05/2001.
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