27 May 2018
I received salary as contractual employee in government dept. F.Y. 2015-16 Rs. 70260/- tds deduction rs. 7026/-, F.Y. 2016-17 Rs. 164984/- TDS deduction Rs. 16498/- and F.Y. 2017-18 Rs. 146912/- TDS deduction Rs. 14691/-. But I had not submitted any ITR in previous year (up to A.Y. 2017-18). I want to claim total TDS amount Rs. 38215/- (7026+16498+14691). Plz guide me that how can file ITR for it refund.
27 May 2018
TDS deducted u/s 194J Income from professional its not salary income, You can file for FY 2017-18 itr 3 or ITR -4, but previous year you can not file return since filing for year got lapsed, No Condonation for claim of refund or loss shall be entertained beyond six years from the end of the assessment year for which application or claim is made. The limit of six years is uniform for all authorities considering the application or claim.
Authority for considering Condonation Application/Claim
Up to Rs. 10 Lakhs ( For One Assessment Year)
Principal Commissioner / Commissioner of Income Tax(Pr.CIT/CIT)
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