Refund of tds

This query is : Resolved

Yatin Ramchandra Raut (Querist)
Follow

27 April 2019 My wife, filed manual ITR as a salaried, in July 2018, for AY 2018-19 but forgot to claim TDS Refund. As income tax liability was nil she filed revised return vide e-filing on 31/03/2019 and claimed TDS Refund. But Income Tax Department deducted penalty of RS. 1,000/- vide section 234F from TDS Refund while processing the same and sent 143 (1) accordingly. Is it correct? Thanking you in advance with anticipation.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

27 April 2019 Yes it's correct the penalty is for late filing of return in online. Your e filed return is the original one not revised return. Your manual filing is not considered in E filing.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now