Client's TDS has been deducted under Sec 192 in A/Y 2014-15 because he was govt. employee having salary around 351000 exceeding basic slab. Client was not registered Under PAN provisions in year F/Y 2013-14 and therefore did not file return under Income Tax act.
Now client has obtained PAN No and want to utilise credit for TDS deducted u/s 192 and as shown as per 26AS.Can he claim such credit ?
An application of condonation for delay in filing return can be filed manually u/s. 119(2)(b) with jurisdictional Jt. CIT or ACIT. If accepted retun can be filed online for refund issue.
Refer : circular/circular9_2015.
tnx sir.
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CA Suraj Garg & Associates
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