An individual is not covered under 44AB and he is in his first year of operation and hence not liable to deduct tax but he has deducted tax and remitted the same by mistake along with interest. What are the provisions for claiming refund of the amount remitted?
2 Replies
CA Abhilasha Bhagat
(ACA)
(466 Points)
Replied 10 December 2012
You need not do anything. Claim for refund will be made by deductee by filing IT return.
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