आप पिछले सालों की इनकम टैक्स रिटर्न्स फ़ाइल करना भूल गए हो और आपका रिफंड बन रहा है, तो घबरायें नहीं, आपके पास एक तरीका है।

आप पिछले सालों की इनकम टैक्स रिटर्न्स फ़ाइल करना भूल गए हो और आपका रिफंड बन रहा है, तो घबरायें नहीं।

एक तरीका अब भी है आपके पास जिसके जरिये आप अपनी रिटर्न्स फ़ाइल करके रिफंड प्राप्त कर सकते हैं।

रिफंड प्राप्त करने का तरीका

(CBDT) के सर्कुलर नंबर 9/2015 { dated June 9, 2015} के अनुसार  assessee    appropriate authority को रिटर्न्स फाइलिंग में देरी के लिए relief के लिए apply कर सकता है अगर इसका निम्न में से कोई एक genuine reason हो:

1. Claiming of refund(s) for any relevant Assessment Year (AY); and
2. Claiming of carry forward of loss and set-off thereof for any relevant AY.

condonation की application किसको?

CBDT ने सर्कुलर में निम्न authorities पावर दी है:

1 if Limit of claims made by the Assessee (Rs.)<= 10 lakh, Principal Commissioners of Income-tax/ Commissioners of Income-tax have been empowered.
2 if Limit of claims made by the Assessee (Rs.) > 10 lakhs but <= 50 lakhs, Principal Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax have been empowered.
3 if Limit of claims made by the Assessee (Rs.) > 50 lakhs, CBDT itself empowered.

इस एप्लीकेशन की शर्तें क्या होंगी?

The basic conditions to grant the condonation are as follows subject to any direction(s) by the appropriate authority to the jurisdictional officer to make necessary inquiry or scrutiny:

1. The income/ loss declared and/ or refund claimed is correct and genuine; and

2. The case is of genuine hardship on merits i.e. the delay in filing was due to reasonable cause.

However, in case of supplementary claim of refund (claim of additional amount after completion of assessment for the year) following are the additional conditions along with as stated above:

1. Income of the assessee not assessable in hands of any other person,

2. No interest will be admissible on belated claim of refunds ; and

3. Refund has arisen due to excess TDS/ TCS/ Advance Tax payment/ Self-assessment Tax as per the provisions of the Act.

इस रिलीफ को क्लेम करने की Time लिमिट क्या होगी?

relevant AY की समाप्ति के 6 वर्षों में,
For example, if we are applying for such relief in April 2018, then we can apply for the AY 2012-13 and later AYs.

Disclaimer: कृपया इस ब्लॉग की post किसी तरह की प्रोफेशनल एडवाइस नहीं है।

Regards,
Ca Lalit Aggarwal
9999565491

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