Income tax refund

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 November 2016 Hello Dear,

Please guide me how i can claim the refund from the income tax department if I have not file my income tax return and the time limit under section 139(4) has been expire.As I know if the assessee has refund below 10,00,000/- there is an option to claim refund to make a letter to the commissioner of income tax. I would like to know how does this provision in the practice and what is the procedure for the same.

CA SUNIL K GARG

CA SUNIL K GARG (Expert)
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19 November 2016 CBDT recently prescribed to allow income tax assesses to file their tax returns for six years. Under the provision of Income Tax Act, CBDT has powers to issue orders for granting relaxation from these requirements. However, in case the amount involved is less than 10 lacs, the same can be entertained by either Principal Commissioner of income tax or commissioner of Income Tax.
For more detail, you can refer following link:-
http://www.moneycontrol.com/news/tax/how-to-file-income-tax-returns-for-six-yearsclaim-refund_1715821.html