26 February 2016
For how many years belated refund claim by filling manual return can be made with respect to ciccular no 8/2001 and regular years are included in or not,please specify...
26 February 2016
With effect from A.Y. 2015 - 16, refund returns have to be filed online. Prior to that if you were not in the list of compulsory e-filing manual returns could be filed. Usually It Returns can be filed upto two years from the assessment year i.e for A.Y 2014 - 15 the return can be filed till the end of A.Y. 2015 - 16 i.e 31st March 2016. In case of more than two years up to six years a petition can be filed with the jurisdictional CIT to condone the delay under section 119 (2) of the Income Tax Act 1961 and belated return filed for claiming refund of TDS.