THE ASSESSEE HAD NOT FILED HIS RETURN FOR THE FINANCIIAL YEAR 2009-10 , IN WHICH YEAR HE HAD TDS DEDUCTED FROM HIS PAYMENTS AS CONTRACTOR U/S 194C , THE INCOME WAS BELOWN TAXABLE LIMITS -
CAN HE NOW FILE HIS RETURN IN THE MONTH OF MARCH 2013 , FOR THE FY -2009-10 TO CLAIM HIS REFUND -OR IS THERRE ANY OTHER COURSE OF ACTION AVAILABLE TO HIM TO OBTAIN HIS REFUND
Sorry, Prem. The last date for filing a return of imcome and hence claiming a refund for said FY ie 09-10 has long elapsed. The last date was 31032012.
However, you may take recourse to section 119(2)(b) of the Act by making an application to CBDT for relaxing the provisions of filing a return of income. How this works in practice -- I do not know, you need to consult a practising CA.
do keep us informed about the developments and decision of CBDT in this matter.
Regards,
CAclubindia
