Belated refund claim. - Income Tax - 1679/CBDT

INSTRUCTION NO. 1679/CBDT Dated: December 31, 1985 I am directed to refer to the general orders passed by the Board in exercise of the powers under section 119(2) (b) of the Income-tax Act, vide Board's file No. 225/105/83-ITA.II dated 31.12.85 whereby ITOs are authorised to admit belated refund claims u/s 237 of the I.T. Act, 1961, in cases where refunds arise as a result of tax deducted at source u/s 194C of the I.T. Act, provided the conditions laid down in the said order are fulfilled. These order will be effective from 1st January, 1986. Attention is also invited to Board's instruction No. 1557 (F.No 225/105/83-ITA.II) dated 24.3.1984 impressing upon the Commissioners of Income-tax to have an administrative control over the cases where the Income-tax Officers were earlier authorised vide Board's order F.No. 225/105/83-ITA II dated 24.3.1984 to admit belated refund claims arising from T.D.S. u/s 192 and 194, 194A and 195. 2. The Board desire that the Commissioner of Income-tax should have an administrative control over such cases of refunds arising from T.D.S. u/s 194C as well. For this purpose it is necessary that the ITOs shall obtain the prior approval of the Commissioner of Income-tax before entertaining a belated refunds claim. The Commissioner of Income-tax will please ensure that the conditions laid down in the Board's order u/s 119(2)(b) referred to above are fulfilled. 3. The above instructions may please be brought to the notice of the officers working under you.