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    <title>Modification of Procedure for refund of excess amount of TDS deducted and/or paid - Refund claims pertaining to the period upto March 31, 2009 may be submitted to the Assessing Officer (TDS) upto 31-12-2012, with the approval of competent authority.</title>
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    <description>Refund claims for excess TDS deducted and/or paid for periods up to March 31, 2009 may be submitted to the Assessing Officer (TDS) by the extended deadline, pursuant to a partial modification of an earlier circular and with the approval of the competent authority.</description>
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