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of <h1>Income Tax Officers can accept late refund claims u/s 237 for TDS from January 1, 1986, with Commissioner approval.</h1> The circular instructs that Income Tax Officers (ITOs) are authorized to admit belated refund claims under Section 237 of the Income-tax Act, 1961, for refunds resulting from tax deducted at source under Section 194C, effective January 1, 1986. It emphasizes that the Commissioners of Income-tax should maintain administrative control over such cases. ITOs must obtain prior approval from the Commissioner before processing any belated refund claims. The instructions also reference previous orders regarding similar claims under Sections 192, 194, 194A, and 195, ensuring compliance with the conditions set forth in the Board's order under Section 119(2)(b).
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