07 October 2013
Dear sir, One of my my relative's T.D.S of Rs/- 15800 was deducted for A.Y-2011-12 F.Y 2010-11. But he did not file his ITR till now.Therefor i want to know how he can claim his T.D.S.Can he get the refund of the same if yes what to do.
07 October 2013
According to the section 139(4) Income tax return for A.Y 2011-12 can be file upto 31-3-2013. Thus now you didn't have chance to file Income tax return, without filing of Income tax return you couldn't claim refund of TDS and didn't get refund. So now you didn't have any change to get back the refund of TDS and you have to loose that because of no chance to file income tax return now.
In case if he received any notice u/s 142 for filing of income tax return then you have right to file income tax return and shall claim TDS refund.
Note: Unless receipt of 142 notice now you couldn't not file return of income and didn't claim TDS refund.