Filing of delayed return u sec 119(2)(b)

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Is there any format to condone the delay to claim refund. My TDS is Rs 300099/-. Whom should I apply for condone the delay. What is the procedure.....
Regards,
Replies (1)

1.  guides/section-119-2b

2.  circular/circular9_2015.

3. section-119-income-tax-act


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