Please help! it refund

536 views 3 replies

If an assessee has filed belated return, he can't revise it...

But if he failed to claim a TDS refund in his belated return, is there any remedy available other than revised return to claim such refund??

Please reply....

Replies (3)

He can file rectification request u/s 154 for claiming TDS.After processing of Return under 143(1)

it has been held in kumar jagdish chandra sinha v. Cit(1996)220 itr67(sc) that in case a belated return is filed u/s 139(4), revised return u/s 139(5) can not be filed. the reason being that revised return are permissable only where original return were filed u/s 139(1) and a belated return can't be deemed a return filed u/s 139(1)..he cn file rectification request u/s 154.. For claming tds after processing tds u/s 143(1).....

Thankyou Mr.Saini and Nr.Mishra.....but can you help me with the procedure regarding rectification request u/s 154?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 27 June 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details