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[How to] claim tax or TDS refund for last six assessment years

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tax-refund

As you know, currently income tax returns can be filed for last 2 assessment years. So you could file returns and claim the refund (TDS refund) for last 2 years only.

Now in the latest circular (09/2015), Income tax department has allowed the assessee who has failed to file return and claim Refund according to section 119(2) (B) to make an application and get Refund due up to last 6 Assessment years.

Steps to claim refund for the last 6 years:

1. You need to file an application to the concerned Income tax official as per chart below:

Monetary Limit Authority for considering Condonation Application/Claim
Up to Rs. 10 Lakhs ( For One Assessment Year) Principal Commissioner / Commissioner of Income Tax(Pr.CIT/CIT)
More than Rs. 10 Lakhs but not more than Rs. 50 Lakhs ( For One Assessment Year) Principal Chief Commissioner / Chief Commissioner of Income Tax(Pr.CCIT/CCIT)
More than Rs. 50 Lakhs CBDT

The condonation application can be filed for last 6 assessment years.

2.  Application will be accepted or rejected based on following criteria:

  • The claim is correct and genuine;
  • There is a case of genuine hardship on merits;
  • Income is not assessable in the hands of any other person under the Income-tax Act;
  • The refund has arisen as a result of excess tax deducted or tax collected at source, advance tax or self-assessment tax.

No interest would be admissible in case of belated claim of refunds

Authorities have been empowered to direct the jurisdictional Tax Officer to make necessary inquiry or scrutiny to ascertain the correctness of the claim.

3. Additional guidelines: · The application should be ideally disposed of by the authorities within six months from the end of the month in which the application was received.

4.  For cases involving refund claim pursuant to a Court Order – The time limit of six years to exclude the period for which the proceedings were pending before any Court of Law. In such a case, the condonation application should be filed within six months from the end of the month in which Court order was issued or the end of financial year, whichever being later.

5.  Time limit of six years does not apply in the case of tax deducted at source by banks on interest in relation to 8% Savings (Taxable) Bonds, 2003 at the time of maturity, resulting in mismatch between the year of recognition of income by the taxpayer (on mercantile basis, if any) and tax deducted at source.

The Circular also provides coverage in respect of applications/ claims pending as on the date of issuance of the Circular.

—————————————————————-

Circular details provided as below

Circular Tax and details is provided bwSECTION 119 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – INSTRUCTIONS TO SUBORDINATE AUTHORITIES – CONDONATION OF DELAY IN FILING REFUND CLAIM AND CLAIM OF CARRY FORWARD LOSSES UNDER SECTION 119(2)(b)

CIRCULAR 9/2015 [F.NO.312/22/2015-OT], DATED 9-6-2015

In supersession of all earlier Instructions/Circulars/Guidelines issued by the Central Board of Direct Taxes (the Board) from time to time to deal with the applications for condonation of delay in filing returns claiming refund and returns claiming carry forward of loss and set-off thereof under section 119(2)(b) of the Income-tax Act, (the Act) the present Circular is being issued containing comprehensive guidelines on the conditions for condonation and the procedure to be followed for deciding such matters.

  1. The Principal Commissioners of Income-tax/Commissioners of Income-tax (Pr.CsIT/CsIT) shall be vested with the powers of acceptance/rejection of such applications/claims if the amount of such claims is not more than Rs.10 lakhs for any one assessment year. The Principal Chief Commissioners of Income-tax/Chief Commissioners of Income-tax (Pr.CCsIT/CCsIT) shall be vested with the powers of acceptance/rejection of such applications/claims if the amount of such claims exceeds Rs.10 lakhs but is not more than Rs. 50 lakhs for any one assessment year. The applications/claims for amount exceeding Rs.50 lakhs shall be considered by the Board.
  2. No condonation application for claim of refund/loss shall be entertained beyond six years from the end of the assessment year for which such application/claim is made.This limit of six years shall be applicable to all authorities having powers to condone the delay as per the above prescribed monetary limits, including the Board. A condonation application should be disposed of within six months from the end of the month in which the application is received by the competent authority, as far as possible.
  3. In a case where refund claim has arisen consequent to a Court order, the period for which any such proceedings were pending before any Court of Law shall be ignored while calculating the said period of six years, provided such condonation application is filed within six months from the end of the month in which the Court order was issued or the end of financial year whichever is later.
  4. The powers of acceptance/rejection of the application within the monetary limits delegated to the Pr.CCsIT/CCsIT/Pr.CsIT/CsIT in case of such claims will be subject to Following conditions:
i.   At the time of considering the case under Section 119(2)(b), it shall be ensured that the income/loss declared and/or refund claimed is correct and genuine and also that the case is of genuine hardship on merits.
ii.   The Pr.CCIT/CCIT/Pr.CIT/CIT dealing with the case shall be empowered to direct the jurisdictional assessing officer to make necessary inquiries or scrutinize the case in accordance with the provisions of the Act to ascertain the correctness of the claim.
  1. A belated application for supplementary claim of refund (claim of additional amount of refund after completion of assessment for the same year) can be admitted for condonation provided other conditions as referred above are fulfilled. The powers of acceptance/rejection within the monetary limits delegated to the Pr.CCsIT/CCsIT/Pr.CsJT/CsIT in case of returns claiming refund and supplementary claim of refund would be subject to the following further conditions:
i.   The income of the assessee is not assessable in the hands of any other person under any of the provisions of the Act.
ii.   No interest will be admissible on belated claim of refunds.
iii.   The refund has arisen as a result of excess tax deducted/collected at source and/or excess advance tax payment and/or excess payment of self-assessment tax as per the provisions of the Act.
  1. In the case of an applicant who has made investment in 8% Savings (Taxable) Bonds, 2003 issued by Government of India opting for scheme of cumulative interest on maturity but has accounted interest earned on mercantile basis and the intermediary bank at the time of maturity has deducted tax at source on the entire amount of interest paid without apportioning the accrued interest/TDS, over various financial years involved, the time limit of six years for making such refund claims will not be applicable.
  2. This circular will cover all such applications/claims for condonation of delay under section 119(2xb) which are pending as on the date of issue of the Circular.
  3. The Board reserves the power to examine any grievance arising out of an order passed or not passed by the authorities mentioned in para 2 above and issue suitable directions to them for proper implementation of this Circular. However, no review of or appeal against the orders of such authorities would be entertained by the Board.

 

Important Links – Must Read

How to File Income Tax return (ITR) online – Step by Step Guide for eFiling

How to quick e-file ITR1 & ITR 4S online for FREE – Step by Step Guide

How to other ITR forms online (using excel upload) for FREE – Step by Step Guide

Income tax slab rates for FY 2014-2015 (AY 2015-2016)

[How to] get Electronic Verification Code (EVC) to e-Verify Income tax return for AY 2015-2016

[How to] View your Form 26AS online – Check Tax Credit Statement

Which ITR form to use for filing IT returns

How to pay balance Income Tax online

 

If you have any queries related to this article or any other personal finance query ( Investment, Taxation etc), please comment below

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About wealth18

The author is a Chartered Accountant and loves to write about Personal Finance, Wealth Management, Taxation etc. Disclaimer - The articles on this website is for informational and knowledge purposes and should not be treated as financial advice, Please consult your financial advisor before taking any investment decision.

75 comments

  1. Dear Sir,

    An amount of 15000 deducted as TDS from my Fixed Deposit in 2010. when i approached Chartered Account, he told that u can not claim because the amount was deducted in 2010.So as per the new rule, can i claim the that refund. Please let me know the procedures

    Baby Manjaly

    • You can send the application as per the new circular When the application is approved, you can get the refund.

  2. Arup Kumar Barat

    SUBJECT- REGARDING REFUND OF TDS.

    Respected Sir,
    I beg to state that I have submitted “SAHAJ Individual Income Tax Return AY 2013-14” on dated 12 july 2013 to THE INCOME TAX OFFICER,1(3),INCOME TAX DEPARTMENT, VERAVAL,P.O. VERAVAL, DIST- JUNAGARH (GUJARAT). My TDS refund was Rs.2050.00.( Rs. Two thousand fifty. ) only.But.till date I have not recieved any refund from I.T.Department,Veraval.
    Kindly,take necessary action from your end.

    Thanking you,
    yours faithfully.
    ARUP KUMAR BARAT(PAN NO. – AFAPB1299M)

    • Hi Arup, You can write to respective ITO to get the status. Going forward it is better to file returns online as the processing is done faster.

  3. Hi Vivek,

    i want to fill my tax return for last 3 year, is it possible for me to fill online or do i need CA guidense for it. also is there any charges for late filling tax return.

    • Hi Nikhil,

      You can file return for AY 2014-2015 (FY 2013-2014) & AY 2015-2016 (FY 2014-2015).

      For other years, you need to submit an application to the relevant Commissioner to condonation of delay (See post above).

      For the last 2 years, do you have any tax balance due ? If yes, then you need to pay interest as well.

  4. Hello Sir,

    I forgot to file ITR of AY 2012-2013 and i can’t submit it online.
    I have a a good refund amount to be claimed, could you please let me know if it is possible ?
    If yes, how?

    1. Do i need to write to ITO and provide reference of section 119(2)
    2. What all supporting documents are required?
    3. Any option to write an email ?

    Regards,
    Vikas

    • Hi Vikas,

      Yes, you can write an application to the Principal Commissioner / Commissioner of Income Tax(Pr.CIT/CIT) and give reference to this new circular.
      May be you can attach a computation as well showing the refund due.

      There is no option to send an email. You need to send the physical application. Send it by registered post.

  5. Dear Sir,

    I forgot to submit the ITR for the A.Y. 2008-09 and 2010-11 and the refund amount is around 30000.
    Can I file my return and claim the refund for both years.

  6. Hallo sir
    I want to file my last 6 years ITR .
    So what is the format of application of condonation of delay and address where it to be post ?
    or from where i can get it.
    pl guide.

  7. HELLO SIR,

    IF SOMEONE DIDNT FILE FOR THE YEAR 2010-2011, 2011-2012 & 2012-2013 SO IF HE WANT TO FILE NOW THIS RETURNS ONLINE SO CAN HE FILE NOW AND CLAIM TDS OR PAY TAX IF PAYABLE ?

    • Hi Vijay, You cannot file the return now as these are time barred. However as per new circular, you can send an application to Commissioner of Income Tax if have Tax refund for last 6 years.

  8. I am working for last 10 years but i have never filed IT return till date. i have all the form 16 till date and my tax was deducted by employers. Is there any posibility to file the it return for last 3 years

  9. I have filed IT return of regular salary via ITR 1 for AY2015-2016. can i file ITR 2 separately for AY 2015-16, Ay 2014-15 and AY 2013-2014 for short term capital loss

  10. Hi Vivek sir, I haven’t filed returns for Ay 2013-14 . In that year ( i.e previous yr 2012-13) . I received only Brokerage income ( Brokerage as a sub-broker in respect of share trading ) , which was around 10 lacs. On this TDS was also deducted.My query is

    1. Can i file the returns of that year ?
    2. Can i claim the TDS that was deducted from my brokerage.
    3. Considering brokerage as income from business and profession, and accounting for all expenses , and after decducting TDS , there is no tax liability. Infact it accounts to refund of around 3-5 k.

    Can you guide what should i do ?

    • Hi Ankit,
      You cannot file the returns for AY13-14 now as it is time barred. You could have filed till 31-3-2015.
      However, as per new circular, if any refund is due for last 6 years, you can write an application to the respective IT official for condonation of delay.

      So you can send an application, alongwith the physical ITR to them for accepting the delay. If it is approved, your return will be considered.

      • Thanks for the reply sir. I’ve started the process as suggested by you. In case if the application is not approved what should be done ? Are there any chances that i’ll receive a notice for non filing of return for that particular year ?

        • Hi Ankit,

          Whether you submit this application or not, you could get notice for these year when you have not filed your returns. But as all your taxes have been deducted, I donot think there will be any issues.

  11. While filing ONLINE income tax return for LAST YEAR, I forgot to enter refund amount.Other than that everything is completed. Shall I get refund for my last year? If yes, please guide me

  12. Last year in e-filling, i forgot to claim refund. What is the procedure to claim this year

    • You can submit the revised return for that year. Follow the same process, but select “Revised return” in the ITR form.

  13. Dear sir,

    I have two questions:

    1) As per your post, if I have to file IT return for assessment years 2013-14 and earlier, I will have to write an application. So my question is, how do I write the application? Is there any format available for it? Also, what details should I include in the application?
    I want to file ITR for the year 2013-14 and I am unable to send it online as the last date of submission is gone.

    2) Does this method of application work for both the cases of no refund and claim refund? I mean in case I just want to file the ITR with no claim for refund, can I still send the application?

    Your answer would be highly appreciated.

    Thank you.

    • Dear Sir,

      Awaiting your reply…

      Thank you.

    • Hi,

      1) There is no defined format for the application. You can send the application inncluding details for PAN, address and refer to this circular and requesting condonation of delay. You can also attach the physical ITR form for that year so that it saves time for processing.

      2) You can only send this application in case of refudn due. If no refund is due, this application is not applicable.

      2)

      • Dear Sir,

        Thank you so much for your answers. I appreciate it.

        Ok, so I think for my case the application filing is not applicable, as I do not have any refund to be claimed.

        What is the best way then to file ITR for assessment year 2013-2014? Or is it not possible at all now to do it?

        Thank you.

        • Hi Sunny, You cannot file the return for AY 2013-2014 as it is time barred. There is no way to file it now.

          • Dear Sir,

            Okay, thanks so much for the clear answer. Much appreciated. At least I won’t waste my time now thinking about that. 🙂

            Have a nice time ahead!

            Thank you.

          • Thanks Sunny for finding it useful.

  14. Hello Sir,

    Just one more query in addition to my earlier query.
    I forgot to file return of AY 2012-13, however refund amount is around 2500.

    I learnt that i cannot file return now, but can i write an aplplication that i forgot to file the return and attach my form 16 and other supporting documents for IT Department to consider it for refund?

    You Response is highly appreciated. Thanks.

    Regards,
    Vikas

  15. When you say physical ITR form, does that mean for which we have already filed the ITR but haven’t submitted OR
    the one which could not be submitted but reflects the refund amount ?

    Regards,
    Vikas

    • Hi vIkas,

      If you had submitted the ITR but did not send the physical copy, you can attach the acknowledgement with the application.
      if you had not filed the return then, then you can send the return alongwith the application.

  16. Hello vivek,
    I have read your articles and your comments on few questions and seems very happy to see your helping nature. Sir I have a question on tds deduction on fd. Sir I had deposited an amount of ( 1,24,972rs ) on for a fd of term 3 years on behalf of my sister name and after 3 years this amount should be ( 1,62,026rs ) at a rate of 8.75perannum . The period was from ( 12-05-2012 ) to ( 12-05-2015 ). Now when we go to bank for renew this fd an amount of 8,000rs was deducted as tds since we have not submitted pan no and also not 15g form. My sister is a house wife with no income. Kindly help me to get that amount back.
    Thanks

  17. hi sir i am lic ajent . i could not claim tds return since FY 2010 to2013 pl give information about claiming tds return which is deducted by LIC of India through my comission.for efilling tds return requires form 16A how to available of that year pl give me sugggestion in this isssue Thanking Yours.

  18. Sir

    What is the last date to apply TDR for the last 6 years ?
    Can i submit TDR without having form 16 which i lost for the year 2012 but remener the salary and tax padas shown in the form 26

    Can i fill TDR for the last 6 years through online or i should submit physically by filling Excel format downloadable in govt site or through plain paper?

    Can u kindly tell me the clear and simple process ..

    THank you…

  19. Hi,
    I Have received income tax notice for not fling of IT return for Fy 2012-13 and told me to reply within 20 days, what to do. Though my income was around 7lacs and my employer has also deposited Tds kotak life since I was under an impression that I have already paid tax so why to file Itr.
    What are the repercussions.since I don’t have Form 16 because I changed my job.

    • Hi Alok,

      First even if the employer has deducted TDS, you need to file the return as you may have other income like FD Interest, Share trading etc.

      1) Please let me know what transactions are shown in the compliance notice ? is it just TDS from employer ?

      2) Check your Form 26As for that year to see the income & TDS deducted. See link below
      http://wealth18.com/check-or-view-your-tax-credit-form-26as-online/

      3) What is the relevance of Kotak life >
      4) Do you have any other income for that year 9apart from Salary) ?

  20. Sir can i file revised return for AY 2010-11 (filed offline that time, but on time), as i want to claim refund amount under section 89, being amount of arrears received of FY 2007-08 & FY 2008-09.

    What should i have to do.?

    • Revised return (under 139(5) can only be filed before expiry of 1 year from the end of relevant assessment year or before assessment is complete (whichever is earlier)

      So you cannot file revised return.

      Regarding Section 89 claim, you can claim in current assessment year? What income have you received ? when did you receive it ? for which year it relates to ?

  21. I am an ex employee of psu retired during 2003. I file it return for 2003-04, 2004-2005, and 2006-2007 when the ito office clerk who received return told me that since there is no refund i should not file the return. From that years onwards I was not filing return , For 2012-2013 I was douped by 3 persons for trading in my account and made me to incur loss of 5.5 laks . Now I have received notice furnishing information code STT 04 STT 05 CIB 502 STT 03 and directed me to to furnish response in the compliance module on the e filing portal after registering and that response should be submitted electronically and keep a print out of the acknowledgement of submitted response for my record and furnish acknowledgement to ito non corp ward. The persons who traded for is not to be seen now. Now What I have to do sir? I am a senior citizen of 72 years and it is practically impossible to collect papers for filing the return All tradings are at looses only and now the notice has been disturbing me for the past few days making sleep impossible as already I lost money now the income tax notice when I have no profit at all.

    • You have received notice becuase there are transactions under your PAN and you have not filed return for FY 2012-2013.
      You cannot file the return for that year now.
      Also, in case of trading, income tax dept is taking view that thisis speculation business and if the income is shown less than 8% then you need to maintain the trading details and get them audited.

      You can mention in response to compliance notice that return not filed as Income below taxable limit.

      • Thanks for the valuable advice sir. Should I to send reply electronically. I could not do so after trial. You had advised me to get the trading details audited. Should I to get the auditors certificate also for this and enclose to the reply sir? I shall be grateful for your valuable advice Sir.
        Regards,
        P.Sadagopan

        • Actuallyl I incurred huge loss Sir, My entire money was washed in the managed trading business sir.
          Regards,
          P.Sadagopan

        • Please first record all the trades and see the total value of trades.

          • Dear Sir, I was able to get the details of profit and loss statements of the company from which arrived at the following details
            Company debit credit
            1) Belair 129818.27 130256.28 438.01 cr
            2) Belair 16,14,644.83 16,17,128.00 2483.17 Cr
            3) Greshma
            – value 214746177.05 +v 215074835.85 -3,28,658.86
            I am awaiting value from bma sir,

            Regards,
            P.Sadagopan

          • 1) You can respond to the compliance notice that return not filed as income is below taxable limit.
            Ideally you need to get the books audited by CA as IT dept will treat this is speculative Business.

  22. Dear sir/madam

    mera naam tekchand hai meri wife ke father ki ek jamin thi use govt. ne aquar kiya tha jishka paise tds cut hone ke bad mila tha

    ye tds assessment year 12-13 hai jishki koi return nhi bhari gai ye amount .133000 hai kya ye paise refund ho sakte hai

    kya is praise pe capital gain calculate hoga

    agar ho sakta hai toh please meri mail id pe reply jarur kare

    gaurtc8311@gmail.com

    • Hi Tekchand,

      1) When did your father purchased the land and what price?
      2) As per new circular above, you can send an application alongwith the physical return to Pr.CIT/CIT

  23. Thanks for this article, I must have wasted at least a day searching for this. Really appreciate your patience, and time answering all questions here.

    I couldn’t send the acknowledgement to CPC Bangalore within the first 120 days for AY2013-14, and has a refund of 15K which I wish to claim now as per the new circular.

    I understood that there is no standard template, and I need to send my “condonation of delay” application to Pr. CIT/CIT for my region. Here are few questions where I appreciate your help.

    1. Officer – I see Pr. CIT, and CIT[Appeals] on this page for my region (http://office.incometaxindia.gov.in/cochin/pages/directory-officers.aspx). Is it okay to address it to both? Is CIT [Appeals] different from CIT?
    2. What documents shall I attach? I have the original ITR 1 that I have submitted on 2013, the ITR-V acknowledgement that I received and forgot to send.
    3. Also, do I need to prepare a “revised” ITR 1 and send it with the “condonation of delay” application? If yes, is it correct to use 17-Revised 139(5) as the “Return filed under section”

    Thank you so much. Please share your thoughts when you get free time.. I will also share my experience once I go through the process.

    • Hi Raj, You can send the the application to both Pr. CIT/CIT . Note that CIT(Appeals) is different post.

      You can attach the original ITR 1 and acknowledgment. There is no need to file new return.

  24. Hi,

    i missed the deadline to file tax return for 2014-2015. I received a post from the IT department to log my compliance on the website. What should i do now?

    Details about me:-
    1. I am a salaried individual, my employer has deducted all relevant taxes.
    2. I tried e-filing but was unable to submit as my ITR-V was past due date.

    Appreciate your advice! Thank you v much!

  25. Hello Sir ,
    Where we get the application for claim tds for last 6 year

  26. Dear sir, I have not claim TDs refund in fy 2012-13 but I have received refands next two fy .. Is it possible to claim refund 2012-13 now if yes what is the process.

    • Hi Basanta, You cannot file return for FY 2012-2013. Howver, as per this new circular, you can submit an application for last 6 years TDS refund. You need to submit an application (no specific format) specifying the reason of not submitting the ITR and attach calcuation / ITR claiming refund.

      As this process is new, I am not sure the timelines as well as outcomes where members have received refund.

  27. HI Sir,

    I have submit revised return of TDS for FY 2013-2014 with relevent changes in 16A and now my CA is tel me that we can’t get the refund from the FY 2013-2014 Rs. 4308/-

    M do my oline return filing for the Financial Year 2015-2016 so please guide us for the same

    • Hi Nikhilesh, Did you submit the return fr FY 13-14 (AY14-15) before? If the assessment is not completed, yoou can revise the return. Based on the revised return, the refund will be processed. But the only issue will be if the return submitted by you has already been processed by IT dept (the chances of which are high) and in that case you cannot revise the return.

      For FY 15-2016 (AY 2016-2017), the due date is alreay gone but you can still file belated return. Please be careful in filing as the belated return cannot be revised later.

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