Dear Sir,
Warm wishes of Happy New Year 2021 to everyone !
This querry is in regards with filling of income tax return for FY 18-19 on line on income tax portal ITR 1 . It is a refund and there is not demand to pay tax. The source of income of bank interest of NRI. The delay was attributed because adhar card was not linked which was in the locker and hence ITR was not filled on time. The income is less than 40000 but there is tds deducted by the bank which needs to be claimed back.
The income tax department has introduced section 119(2) under which ITR can be filled unde condonation. Can I filled the ITR online or permission needs to be taken from Commissioner.
Please advice.
Best WIshes,
Antonio
CAclubindia
