https://www.taxtmi.com/circulars?id=9671 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. en-us Tue, 31 Dec 1985 00:00:00 +0530 Wed, 08 Jun 2011 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9671 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. Circulars Income Tax Tue, 31 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9671