Belated refund claims for TDS under 194C require prior commissioner approval and compliance with Board conditions.

Belated refund claims arising from tax deducted at source on contract payments under section 194C may be admitted by Income-tax Officers subject to conditions in the Board's order; ITOs must obtain prior approval of the Commissioner of Income-tax, who is to exercise administrative control and ensure compliance with those conditions before belated refunds are entertained.

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