Tds arrears

Once the return is filed and assessment is over..u cant do it..Even rectification is not possible now eventhough u have filed return as per 139(1)

Be an idiot .. Claim it because your claim is genuine and if the laws or provisions does not accept it you will not get anyways you do not have but if that is approved ( VOILA ) you get 23 grands plus interest ! 

ection 237 of the Income Tax Act, 1961 deals with refund of excess tax paid by the assessee. If any person or assessee satisfies the assessing officer that the amount of the tax paid by him or paid by any person on his behalf during any previous assessment year exceeds the amount with which he is properly chargeable under the act for that year, he is entitled to refund of excess amount paid.

The authority will also after considering the facts and circumstances of the case issue order for the refund of excess tax paid by the assessee. It is right of the assessee to demand excess tax paid over as tax assessed.

Section 238 ;- Generally a refund can be claimed the person , who has paid the same but in a case of clubbing of income under provisions of Sections 60 to 64 , the refund is claimed by the person, in whose income , income of others are clubbed. In case of liquidation of a company its official liquidator or in case of death or incapacity of a person his/her legal representative will claim the refund.

Time Limit of Refund Claim;- Refund will be claimed in Form no. 30 and verified in prescribed manner and within a period of one year from the last date of the assessment year.

Note: The department (CBE&C) has directed the assessing officers to consider the claim of refunds if filed beyond the time period as prescribed on the following terms and conditions;

1. The cases where delayed claims of refund are being considered would be taken up for scrutiny.

2. The refund has arised due to excess tax deducted/ collected at source and payment of advance tax also and refund does not exceed Rs. 50, 00,000 for one assessment year.

3. The income of the assessee is not taxable in the hand of any other person.

4. No interest will be admissible on the belated refund claims.

5. No claim has been entertained if a period of 6 assessment years has been passed.