claiming refund

[scaa]

As assessee consistently filing returns on cash basis files a belated return on 2nd August 2008 for a/y 2008-09. he receives a payment from a government department  and TDS certificate dated 31st March 2009. What options are available to him as he cannot file a revised return.

[ashutosh majumdar]

Well, if the amount was recd by 31.3.2008 how come it was not included in the return filed on 2.8.2008. Anyway, the only solution is to write to the AO asking him to include the income and give credit for TDS. Even if the time for making an assmt u/s 143 (3) has lapsed, the AO can issue a s. 148 notice and regularize the issue.

[scaa]

Well, if the amount was recd by 31.3.2008 how come it was not included in the return filed on 2.8.2008. Anyway, the only solution is to write to the AO asking him to include the income and give credit for TDS. Even if the time for making an assmt u/s 143 (3) has lapsed, the AO can issue a s. 148 notice and regularize the issue.

In fact I had made a mistake in dates. After filing the return on 2.8.08, the assessee received a payment , the cheque and  TDS certificate being dated 31.3.2008.

[ashutosh majumdar]

Well, if the amount was recd by 31.3.2008 how come it was not included in the return filed on 2.8.2008. Anyway, the only solution is to write to the AO asking him to include the income and give credit for TDS. Even if the time for making an assmt u/s 143 (3) has lapsed, the AO can issue a s. 148 notice and regularize the issue.

In fact I had made a mistake in dates. After filing the return on 2.8.08, the assessee received a payment , the cheque and  TDS certificate being dated 31.3.2008.

If the cheque was in fact recd after 31.3.2008, then it is not assessable in the FY 2007-2008. The fact that the cheque and TDS cert are dated 31.3.2008 is irrelevant. You will be justified in offering it in FY 2008-2009. U/s 199, credit for TDS is given in the year in which the income is assessable.