CA
229 Points
Joined February 2013
Dear Jainam,
You need to do the following things-
1.your Client need to claim refund by filing Condonation Petition u/s 119(2)b of IT Act, stating the reason for delay in filing return.
2.Enclosed Evidence of TDS
3.State the computation of Income for the Year relevant.
Its totally depends on CIT or CCIT or CBDT making an order of condoning delay
Power of Condoning
01. CIT upto Rs. 1 Lacs.
02. CCIT upto Rs. 5 Lacs.
03. CBDT Above Rs. 5 Lacs.
Thanks & Regards
CA Suryakant Sharma.