Tim limit for claiming refund

No such provision in the IT Act

It meant I can claim refund any time

Within 1 year from last day of relevant AY.

Thank You So Much Sir

You always welcome sir

Application u/s 119(2)(b) has to be filed within 6 years from the end of the assessment year for which income tax return has to be filed. The limit of 6 years shall apply to all authorities having powers to pardon the delay as prescribed above including the board

That you can file and claim refund for last 7 years

Thank You So Much Sir for Your Valuable Guidance