TDS refund

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Manoj (Querist)

03 July 2011 Hello Sir,
In A.Y. 2008-09 and 2009-10 my party deduct TDS form payment of my commission, but the TDS certificate not received by me at that time. Now I got that certificates. So questions is can I file the return for the A.Y.2009-10 and claim the refund of both A.Y.? otherwise please guide me to claim my deducted TDS claim.
Thanks,
manoj

U S Sharma

U S Sharma (Expert)

03 July 2011 not possible to file so much back dated returns,

if you want to file returns of such old years, then you have to seek permission from CIT for submission of back returns, with a valid reason for "non filing of returns",

get in touch with any good CA of your area with details, he will guide you properly.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)

04 July 2011 In case in both years there was no taxable income and as because there is TDS refundable to you then you can file your return and claim the same.

Sec. 237 of the Act provides for claim
of refund of excess amount of tax paid by the assessee or on his behalf for any assessment year. The forms of claim for refund and limitation are prescribed by s. 239 of the Act while delay in filing a belated return for refund claim in cases of genuine hardship could be condoned by the ‘Board’ under s. 119 of the Act.

Circular No. 670 dt. 26th Oct.,
1993 r/w Instruction Nos. 12 of 2003 dt. 30th Oct., 2003 and 13 of 2006 dt. 22nd Dec., 2006