MY FRIEND HAS NOT FILED IT RETUNR FOR AY 2012-13 AND 2013-14 & HIS TDS IS DEDUCTED IN THOSE YEARS, CAN HE CLAIM TDS REFUND IN AY 2014-15, WHAT IS THE PROCEDURE
Itax refund
Replies (2)
Look for filing condonation request with CCIT
Dear Friend,
The procedure for the same is as follows -
1) File the refund-return before the Assessing Officer, but with a copy of a Condonation letter addressed to the CIT.
2) The Condonation letter should explain how the conditions prescribed in the CBDT's public Circular regarding condonation under S 119(2)(b) are satisfied.
3) Generally, the delay has to be condoned by the CIT.
4) Therefore prepare an Application (no prescribed form) in duplicate, explaining reasons for the delay, and requesting for its condonation, send one copy to the CIT, and the other copy shall be attached to the belated return filed before the Assessing Office.
5) Also attach TDS Certificates, 26AS Copy.
Hope this will help you.
Regards
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