26 July 2025
Here's what you need to know about claiming a tax refund if you haven't filed your returns for AY 2014-15 and AY 2015-16 yet:
---
### 1. **Time Limit to Claim Refund**
* Under **Section 139(5)** of the Income Tax Act, you can file a **belated return** within **one year from the end of the relevant assessment year** or before the completion of assessment, whichever is earlier. * For AY 2014-15 (FY 2013-14), the last date to file a belated return was **31 March 2016**. * For AY 2015-16 (FY 2014-15), the last date was **31 March 2017**.
Since it is now well past these dates, **filing returns for these years is generally barred** unless the Income Tax Department grants you permission (like for some special circumstances or assessments).
---
### 2. **Refund Claim**
* If you have **excess tax paid or TDS deducted**, you can claim a refund by filing the **Income Tax Return**. * However, if you file your return **after the due date** (i.e., belated return), you **cannot claim a refund for more than 2 years from the end of the relevant assessment year** as per **Section 244(2)**.
So, for AY 2014-15 and 2015-16, the refund claim window is closed now.
---
### 3. **What You Can Do Now**
* You can still **file your pending returns**, but:
* You may have to pay **interest and penalties** for late filing. * No refund claims will be entertained for these years. * Alternatively, if you believe you have a **genuine refund claim**, you can approach the Income Tax Department with a **written request or application under Section 154 or 153** for rectification or reassessment (but this is a complex process).
---
### Summary:
| Assessment Year | Last Date to File Belated Return | Refund Claim Allowed? | | --------------- | -------------------------------- | --------------------- | | AY 2014-15 | 31 March 2016 | No (expired) | | AY 2015-16 | 31 March 2017 | No (expired) |
---
If you want, I can guide you on how to file your pending returns now or how to communicate with the department for any special cases. Would you like that?