condonation 119b

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my friends tds was deducted by government land acquisition a.y.14-15 and he was not aware about refund claim has nominal income what would be best reason in delay condonation ( due unawarness / lack of knowledge ) is preferable suggestions are awaited
Replies (2)
file your ROI for a.y. 2014-15, then file condonation u/s. 119(1)(b), stating the facts
actually he was not aware of the fact that tds refund can be claimed

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