B. Umapathy (student) (405 Points)
19 December 2013Dear CCI members,
Assessee(NRI) filed nil return for the AY 12-13 within the due date manually(filed by other person). Later he came to us for the AY 13-14. While checking 26AS we found the TDS credit u/s192 for Rs.27000+ and income around Rs.88300/- for the AY 12-13. Is it possible to revise the return and claim the entire TDS?
CA Dhruva Kalamanji
(Chartered Accountant )
(1996 Points)
Replied 19 December 2013
dear B.Umapathi,
According to the section 139(5) ther return can be revised before 1 year from the enof the relevent Assessment year or before the completion of the assessment which ever is earlier
there for in your case :
1. completion of the assessment year is 31/3/2013.
2. for the bove the time limit is 31/3/2014; within this time he can revise anytime at any number of time he can revise the return.
3. therefore the assessee can revise the the return by adopting the 26as figures
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