Tds refund for belated return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 May 2015 Respected Members,

ITR for Ass Year 14-15 was filed late u/s 139(4) wherein assessee didn't mention interest income and TDS thereon amounting to 30,000/-. He filed Nil tax income.

Now what are the possible measures to claim TDS refund.

Thanks.

Vishrut Shah

Vishrut Shah (Expert)
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12 May 2015 There is no option now to revise belated return. The only option available is when your case is open for scrutiny you can submit required details at the time of assessment.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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12 May 2015 once u recieve intimation u/s 143(1) then file rectification request for same u/s 154

Querist : Anonymous

Querist : Anonymous (Querist)

14 May 2015 Can Rectification requested be filed for belated return ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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28 July 2025 Great question! Here's a clear explanation about TDS refund and belated returns:

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### 1. **Filing Belated Return & TDS Refund**

* When you file an **ITR under section 139(4)** (belated return), **you cannot revise it** later.
* If you missed reporting interest income and TDS earlier, but now want to claim a refund of TDS deducted on that income, you have limited options.

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### 2. **Options to Claim TDS Refund After Filing Belated Return**

* **Option A: Wait for Intimation under Section 143(1)**
Once the Income Tax Department processes your return, you will get an intimation under section 143(1).
If your refund is not correctly computed due to missing income/TDS, you can:

* **Option B: File a Rectification Request under Section 154**

* You can file a **rectification application** under section 154 to correct any mistakes in the assessment/processing.
* This includes updating details like missed income and TDS.
* The rectification can be filed **after you receive the intimation under section 143(1)**.
* **Rectification cannot be filed before processing the original return**.

* **Option C: During Scrutiny/Assessment**

* If your case is selected for scrutiny, you can submit the correct details at that stage.
* This is a longer process and may attract penalties or interest if tax is due.

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### 3. **Can Rectification be Filed for Belated Return?**

* **Yes**, but only after you receive the **intimation under section 143(1)** for that belated return.
* Rectification is not the same as revision of return.
* Rectification is allowed to correct mistakes or omissions in the return or intimation.

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### Summary:

| Situation | Action |
| ---------------------------- | ------------------------------------- |
| TDS missed in belated return | Wait for 143(1) intimation |
| Mistake in 143(1) intimation | File rectification under section 154 |
| Return under scrutiny | Submit correct info during assessment |
| Revision of belated return | Not allowed |

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