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Query for filing of Belated Income Tax Returns!!

Prabeer (B. COM (H) CA & CS Final) (5484 Points)

27 November 2008

For how many previous years an assessee can file belated returns & can a refund of TDS deducted earlier be claimed in a belated Income Tax Return????????

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3 Replies

CA Sunny Sharma (Service) (234 Points)
Replied 27 November 2008

As per sec 139(4) belated return can be filed at any time with in one year after the end of the A/Y.

As per sec 143(1) refund can be claimed for any return which has been filed u/s 139 or 142(1), as belated return is under sec 139(4) credi can be claimed for this.

Prabeer (B. COM (H) CA & CS Final) (5484 Points)
Replied 27 November 2008

So CA Sunny Sharma sir, if I file ITR (belated) for F.Y.2006-07 now would I be eligible to get refund of the TDS deducted (against my PAN) for that F.Y??????