Procedure for regulating refund of excess amount of TDS deducted and/or paid - Modification of Circular No. 2/2011, dated 27-4-2011

CIRCULAR NO. 6/2011 DATED 24-8-2011 In partial modification of Circular No. 2/2011, dated 27-4-2011, the following words are added at the end of paragraph 4.2 of the said circular. However, the refund claims pertaining to the period upto March 31, 2009 may be submitted to the Assessing Officer (TDS) upto 31-12-2012. 2. This issues with the approval of competent authority.

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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