According to income tax act of 1961 which provide exemption from filing the return to person whose income below the taxable limit and non filing of returns of previous year/s returns act not prohibit for claiming refund.
14 December 2014
If you filed the return beyond 31.03.2012 you may not get the refund because the return can not be processed. If you filed the return after 1.4.12 You have to file a petition before A.O praying to issue notice U/s 148 and after assessment you can get the refund
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