02 April 2016
Sir, One of my friends have not filed his return for claiming tds refund within 1 year from the end of AY (AY2014-15) So return under 139(1) &139(4) is not possible.
Now how can i file return and claim tds amount.(amount is 7400rs)
I came to know that refund can be claimed within 6 years (latest circular) by making a condonation of delay to CIT. How to make condonation of delay? Is there any particular format ?
02 April 2016
yes you can apply kindly go through below Circular http://www.itatonline.org/info/wp-content/uploads/2015/06/CBDT_Circular_9_2015_condonation.pdf
04 April 2016
How to file condonation of dealy to CIT (as tds refund is <10L) ? And under which section i have to file return ? (Itr 1 required to be filed. E filling is not allowing to file return u/s 139(1) and 139(4).as due date have elapsed)