07 January 2022
My Client Wants Filing income tax return of previous year - A.Y.20-21 on this assessment year by u/s 119(2)(b). Because he have a TDS of Rs.12000 in those previous assessment year. so, can he submit his Income tax return of previous assessment years , u/s 119(2)(b) and can he get a refund? If Yes, Then Please tell me a Procedure of Filing IT under Condonation of delay.
07 January 2022
Yes. First apply for condonation request for not filing return for the AY 2020-21. (manual) Refer: https://taxguru.in/income-tax/file-income-tax-return-window-file-tax-return-closed-income-tax-portal.html Once request is considered, file return online with the acknowledge no. u/s. 119(2)(b) of IT act. Refer: https://www.incometax.gov.in/iec/foportal/help/how-to-raise-e-filing-service-requests
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