Refund of income tax

Dear Rohit,

Under section 139(4) a belated return can be filed before the expiry of one year from the end of relevant assessment year or before the completion of assessment whichever is earlier.

Accordingly, he cannot file his return of Income.

Thanks Hayedar

Go to his jurisdiction AO and  write a letter of Condonation. Write in the letter that the actual income is less than taxable income and he did not know about the concept 26AS.

Draft letter is attached here with. I hope this helps. 

Thanks Shiroor Sir