Time barred return for claim of tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 June 2017 Hello there,
I have not filied my return because of non taxable income for AY 2015-16. But now i wish to claim my TDS amount how should i proceed with this ?

Expert : Anonymous

Expert : Anonymous (Expert)

02 June 2017 You can read about circular 9/2015 here. https://www.caclubindia.com/articles/way-to-get-unclaimed-refund-25310.asp Read more at: https://www.caclubindia.com/experts/details.asp?mod_id=2479869

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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02 August 2025 If you have **not filed your income tax return for AY 2015-16** because your income was below taxable limits, but now you want to **claim your TDS refund**, here’s what you need to know and do:

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### 1. **Can you file the return now?**

* The **due date to file a belated return** for AY 2015-16 (Financial Year 2014-15) would have been **31 March 2017** (one year from end of assessment year).
* Since this deadline is **over**, you **cannot file a belated return now** in the normal way.

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### 2. **What are your options to claim TDS refund?**

* **File a “condonation of delay” application** (under Section 119(2)) with the Principal Commissioner of Income Tax asking for permission to file a belated return late, explaining the reason for delay.
* If the application is accepted, you can file your return, claim TDS refund, and proceed.
* This approval is discretionary and not guaranteed.

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### 3. **Alternative options:**

* **Approach the assessing officer (AO):** If you have an assessment pending, you can submit a return or refund claim during the assessment proceedings.
* **Refund via Form 26AS mismatches:** If TDS is shown in Form 26AS but you haven’t filed the return, refund won’t be processed automatically. Filing return is mandatory to claim refund.

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### 4. **Important Points:**

* Refunds can only be processed after filing a valid return.
* If you miss the belated return window and don’t get condonation, your refund claim stands forfeited.
* For future years, always file a NIL return if income is below taxable limits but TDS is deducted.

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### Summary:

| Action | Status |
| ---------------------------------- | ----------------------------- |
| Normal belated return filing | Not allowed now (time-barred) |
| Condone delay application | Possible, discretionary |
| Claim refund without filing return | Not possible |

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If you want, I can help draft the condonation application or guide you through the process. Would you like that?

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