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
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.