Prabeer (B. COM (H) CA & CS Final) (5484 Points)
27 November 2008For how many previous years an assessee can file belated returns & can a refund of TDS deducted earlier be claimed in a belated Income Tax Return????????
CA Sunny Sharma
(Service)
(234 Points)
Replied 27 November 2008
As per sec 139(4) belated return can be filed at any time with in one year after the end of the A/Y.
As per sec 143(1) refund can be claimed for any return which has been filed u/s 139 or 142(1), as belated return is under sec 139(4) credi can be claimed for this.
Prabeer
(B. COM (H) CA & CS Final)
(5484 Points)
Replied 27 November 2008
So CA Sunny Sharma sir, if I file ITR (belated) for F.Y.2006-07 now would I be eligible to get refund of the TDS deducted (against my PAN) for that F.Y??????
CA Sunny Sharma
(Service)
(234 Points)
Replied 27 November 2008
Yes sir as per my understanding you can as it is clear as per sec 143910, if i am wrong some where pls correct
CAclubindia
