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Return not filed for more than 3 years

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18 January 2016 Hi friends,
One of my friend is not filed a income tax return for more than 3 years and his company deducted tds on salary. Now he is having tds receivable as per form 26AS for 3 years is 80000...
Could you please advise on the procedure to file the return and refund of tds receivable...
thanks
prasad

18 January 2016 1. First file the returns of AY 2014-15 and 2015-16.
2.For the refund of AY 2013-14 and of earlier years, there is a way out prescribed U/s 119(2)(b) of the Act.

18 January 2016 For AY 2013-14, also go through CBDT Circular 9/2015 dated 9.6.2015.




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