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Refund of TDS for Tribals of Nagaland

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(Querist)
16 July 2009 What is the procedure to claim refund of TDS from payment of Tribals who are exempt from Income Tax?
Is it compulsory to file Income tax return?
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chetan soni

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chetan soni (Expert)
16 July 2009 yes, to get the refund of tds you need to file the income tax return.

Also, i advice to apply to concern ITO for exemption certificate for non deduction of tds on payments to tribals.
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