https://www.taxtmi.com/circulars?id=4909 Income-tax Officers are authorised to admit belated refund claims arising from tax deducted at source up to the stated monetary limit where (i) the refund results from specified withholding provisions and does not exceed that limit, (ii) the returned income is not a loss claimed for carry forward, (iii) the claim is not supplementary after original assessment, and (iv) the income is not assessable in another person's hands; effective from the stated date. en-us Sat, 06 Feb 1988 00:00:00 +0530 Mon, 04 Aug 2008 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4909 Income-tax Officers are authorised to admit belated refund claims arising from tax deducted at source up to the stated monetary limit where (i) the refund results from specified withholding provisions and does not exceed that limit, (ii) the returned income is not a loss claimed for carry forward, (iii) the claim is not supplementary after original assessment, and (iv) the income is not assessable in another person's hands; effective from the stated date. Circulars Income Tax Sat, 06 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4909