By mistake, my client did not deposit TDS u/s 194J for September 2018. As a result, it was not shown in 26 AS for FY 2018-19 ( AY 2019-20). While submitting my IT Return, income for the month of September 2018 was taken into account. In other words, there was no escape of INCOME. My return was processed on the basis of available 26AS and some amount was refunded to me.
Now, after a lot of persuasion , the said amount of TDS has been deposited by my Client in September 2019 and TDS Return for the FY 2018-19 has been corrected on 14/11/2019. As on to-day, TDS amount as per 26AS shows " actual deduction" for the FY 2018-19, whereby I am entitled to get further REFUND. My query :
(1) Whether I can rectify my RETURN which was filed before due date and refund has been allowed on the basis of return filed?
(2) If yes, What is the procedure for Rectification ?
(3) Is there any other way to get further Refund?
CAclubindia
