Belated refund claim.

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..... 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 Inco .....

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