| Question And Answer | |
|---|---|
| Subject: | Filing Return by Condonation of Delay and Getting Refund of TCS |
| Category: | Income-Tax |
| Querist: | Babu Palliparambil Pailey |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Refunds, TCS |
| Date: | March 16, 2023 |
I am a person having only Agricultural Income. I have a TCS credit of Rs 1,00,000/-. But I could not file the return before the due date or extended due date. Is there any possibility to get the delay be condoned and the refund of the TCS Credit
The assessee may make an application under section 119(2)(b) of the Income-tax Act, 1961 requesting the Board to direct the officer to accept his return on the grounds of genuine hardship.
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