Tds not claimed
This query is : Resolved
29 July 2014
one of my client has filed tds returns for the a.y 2012-2013 &2011-2012. but have not claimed tds in those years..is it possible to claim tds of those years
29 July 2014
TDS return or Income Tax Return?
You need to take up the matter to your Jurisdictional AO.
You need to take up the matter to your Jurisdictional AO.
30 July 2014
file request for refund of TDS under section 119(2)
30 July 2014
I think Punit Ji want to say that Income Tax Return was filed but TDS was not claimed.
If Income tax return is not filed then section 119(2) has to be invoked for claiming refund since return of both the years are time barred.
If Income tax return is not filed then section 119(2) has to be invoked for claiming refund since return of both the years are time barred.
30 July 2014
No Sanjay Ji.
119(2) is not a refund section. it is a section that empowers designated Income-tax officials to condone/disregard a particular limitation or bar etc and has much wider scope for discretion.
Time bar is only for filing/revising the return. The time bar is not for refund. Rather, then alternative way is to say that you can simply file rectification under 154 for which you have four years from the year of assessment order.
119(2) is not a refund section. it is a section that empowers designated Income-tax officials to condone/disregard a particular limitation or bar etc and has much wider scope for discretion.
Time bar is only for filing/revising the return. The time bar is not for refund. Rather, then alternative way is to say that you can simply file rectification under 154 for which you have four years from the year of assessment order.
30 July 2014
Where have I said it is a refund section?
In case return is time barred (for filing) you can file request for condonation of delay in filing of return. Once same is accepted return can be filed to claim refund.
In case return is time barred (for filing) you can file request for condonation of delay in filing of return. Once same is accepted return can be filed to claim refund.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- STCG....................................................
- TAN for Partnership
- Treatment of Pension ?annuity returns on PMVY
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Sales return eway bill
- GST ON DAMAGED GOODS
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Plot of land. Cost of Acquisition
- CA IPCC Registeration in 2012, Is my registration Active or Expired
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
