11 February 2011
Hi , i have a query Like if someone has not filed a return of income tax but he is having TDS amount , and the the period of filing the I.T. Return is over. ( even Belated return ) How the I.T.refund can be claimed ?
Yes, still you can claim credit. The Commissioner , Chief Commissioner of Income Tax and CBDT are empowered to entertain such claim u/s 119(2)(b) of the I T Act . This section is for those who did not file return of income