10 May 2013
Please refer to CIRCULAR NO. 2/2011 [F.NO. 385/25/2010-IT(B)], DATED 27-4-2011 if the tax deposited is under Sections 192 - 194LA. If it pertains to TDS on non-residents u/s 195 refer to circular 7/2007. You can make a claim to the concerned Assessing Officer (TDS)because, the year has changed. If it was excess payment in same financial year you could have adjusted the same in next quarter.
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