Income Tax Refund

Hi, this is shiv om I have a query on income tax refund.

A Govt Agency Deducted TDS on a Firms income and the TDS certificate remained in the custody of the Govt Agency as there was dispute between the parties which was judicially solved after a period of 8 years. Then the agency released the TDS certificate. Now can the firm cliam refund of the same. As per the provisions of the Income Tax Act it can be claimed within a period of one year only.

Replies (2)
TDS can be claimed in the year in which the relevant income is disclosed as per section 199 . What is the year in which you have declared the income as per the TDS certificate?? There are Board Circulars for belated refund claims also.
hi shiv, refund can be claimed as the tds certificate wasnt provided to the assessee, due to judicial appeal period. the judicial appeal is to be considered while considering the period of tds refund i.e. one year

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details