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....
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Please help! it refund
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?
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