old returns

Belated returns can be filed only upto end of one year from completation of relevant assessment year.

In the given case belated returns cannot be filed.

Last date for filing belated returns for Ay 2006 - 07 is 31.03.2008 and for Ay 2007-08 is 31.03.2009

Dear Mam,

Taking forward where friend shyam has left -

2) Penalty u/s 271F does not attracts suomotu, as the same has to be imposed by a penalty order by the AO. Yes, default has been committed under the said section.

3) & 4) A claim for refund cannot be made in the absence of a return. since return cannot be filed now hence the assesee has to forget about the TDS also

 I feel for such situations since the answer is "NO" - Rule 37BA makes it clear that credit of TDS shall be allowed only in the year in which corresponding income is offered to tax. So it cannot be claimed in later years.

5) Yes, you are right there is no separate column in the form to disclose the tax paid by employer on behalf of employees so now the choice is yours either you can include it with TDS or   you can mention it in any other column by overwriting its particular say advance tax or self assessment tax can be overwritten as "Tax paid by employer"