Income tax

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for last 6 years filing where refund has not been taken then under which section should we file previous year tax return

Replies (3)

Make an application for condonaion of dealy to the Principal Commissioner / Commissioner of Income Tax for refund of the relevant A.Y.

However, the Powers of acceptance or rejection of application for Condonation subject to the following  conditions: -

 

  1. It shall be ensured that the income or loss declared and or refund claimed is correct and genuine as well as it was due to genuine hardship on merits
  2. The Authority (Pr.CIT/CIT) dealing with the case shall be empowered to direct the jurisdictional assessing officer to make necessary inquiries or scrutinize the case in accordance with the provisions of the Act to ascertain the correctness of the claim.
  3. No interest will be admissible on belated claim of refund.
  4. The refund has arisen as a result of excess of tax deducted / collected at source and or excess advance tax payment and or excess payment of self-assessment tax as per the provisions of the Act.
Originally posted by : Kuldipsinh Jadeja

Make an application for condonaion of dealy to the Principal Commissioner / Commissioner of Income Tax for refund of the relevant A.Y.

However, the Powers of acceptance or rejection of application for Condonation subject to the following  conditions: -

 


It shall be ensured that the income or loss declared and or refund claimed is correct and genuine as well as it was due to genuine hardship on merits
The Authority (Pr.CIT/CIT) dealing with the case shall be empowered to direct the jurisdictional assessing officer to make necessary inquiries or scrutinize the case in accordance with the provisions of the Act to ascertain the correctness of the claim.
No interest will be admissible on belated claim of refund.
The refund has arisen as a result of excess of tax deducted / collected at source and or excess advance tax payment and or excess payment of self-assessment tax as per the provisions of the Act.
 

 

 

 

can it be done by efiling if yes under which section or have to meet ao personally 

 

 

There is no such facility through E-Filing you have to make an application personally

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