The assessee has fix deposit in bank and having interest income. Income Tax department deducted tax from this interest in different years and shown in 26as same. The amount is huge and the time period for filing income tax return is over now. So we cannot file the income tax return now. The assessee has TDS of rs.20083/- in AY: 2013-14, rs.24744/- in AY: 2014-15,Rs. 8384 in AY:2015-16 and Rs.701/- in AY:2017-18.we are in confusion that how we can claim the TDS for the said year so can you please tell us the procedure of how to do application to CBDT department and how we can file a income tax return. Please answer for the same as soon as possible.

Reply:

Dear Sir,

In this case, you can make request to AO to issue notice under section 142(1) of Income Tax Act, 1961. In my opinion, this is the only way to file the income tax return and claim refund of TDS amount deducted earlier. 

Once the AO becomes agree to issue notice under section 142(1) then you can file the returns in respect of above mentioned assessment years and accordingly you will be able to claim refund amount from department.

Notice u/s 142(1):  A notice under section 142(1) of Income Tax Act can be sent to the taxpayer asking them to submit or produce their return (if not already filed) or certain documents, records and information which the AO thinks is necessary to make the correct assessment of income of the taxpayer.