This discussion explores whether it's possible to claim Tax Deducted at Source (TDS) refunds from previous financial years, even if Income Tax Returns (ITRs) weren't filed at the time. While generally you need to file an ITR for the relevant year to claim a refund, there are provisions like condonation petitions under Section 119(2)(b) that might allow for delayed filings. The introduction of the updated return (ITR-U) offers a potential avenue, though its applicability for older years and specific conditions need careful consideration.
Eligibility for Filing Form ITR-U: Persons eligible to update returns for FY 2019-20 and subsequent assessment years as per newly inserted section 139 8(A)