A client forgot to file ITR for AY 04-05. TDS of Rs 9000 was deducted for AY 04-05. Is it time-barred now?

My client had a total interest income of Rs 90000 only for A Y 04-05. I have heard there is a circular by the CBDT on this that condones the delay in filing of ITR and enables assessee to claim tax refund even for a time-barred ITR if the amount of refund is less than Rs 10000. Can you please provide me the details?

Answer:
genrally there is time periodof 2 years for u to file teh return so there is time till ay 2006-2007 for your client oto file the return its not time barrerd i think... and as for the refundk oftime bared return it can be filed in the next year provided if the assessing officer issues a notice to the same effect .. so ur prob will be solved f u meet your assessing officer and arrnge the notice.....
You need the BR549 report.
You can still file the return and get it regularised by a notice from the assessing officer