Income tax refund if return is not filed

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If Return of Income has not been filed and the due date for filing Belated Return of Income u/s. 139(4) too has expired then in what way can the said person claim refund of TDS amount due to him?

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assessee can only file its return of income with in one year from end of assessment year and claim its refund of TDS due ho him, and not other wise.

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