SEO Sai Gr. Hosp.
198364 Points
Joined July 2016
Yes, if you have any loss to be carried forward or refund claim from ITD. .......
You need to file condonation request u/s. 119(2)(b) of the act, for delay in filing return with your Jurisdictional JCIT/ITO......... and get approval to file return.....
Refer::: circular 9_2015.