Dear Sir,
one of my friend filed Income tax return after due date for FY 2015-16 for his wife who is having commission income near about 20000, but he forgot to claim TDS in his return. Whether CPC at their own process return and refund a TDS which is showing as per 26AS ??
If not how can he claim it?
No.
You may apply u/s.154 for rectification provided only TDS to be claimed, (but not for additional income declaration); after you get any assessment order from the department.
You can try claiming it by applying for rectification u/s.154
CAclubindia
