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CBDT Circular 11/2024 · Late but legal

Too late to file a normal return? Condonation reopens up to 5 past years.

When the window for a belated or revised return has closed, Section 119(2)(b) condonation (CBDT Circular 11/2024) lets you still recover the over-withheld NRO TDS from up to 5 past Assessment Years. We've recovered ₹12 Cr+ for NRIs in 31 countries. Senior CA, end-to-end, success-fee model.

Still inside the filing window for a year? Recover current-year NRO TDS here — an in-time return also carries Section 244A interest, which the condonation route does not.

Success-fee based on actual recovery. No NRI markup.

Quick math · 5-year window

30% → 12.5%

UAE NRO interest TDS gap, recoverable

30% → 10%

Saudi / Qatar / Oman / Kuwait gap, even bigger

Up to 5 AYs

Principal recoverable per the condonation window (no 244A interest on condoned years)

Partnered with ICAI-registered CAs

Every case handled by a practising CA

ICAI Partnered CAs

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4,200+ NRIs

across 31 countries

₹12 Cr+ Recovered

paid cases · with 244A interest

What's actually recoverable

The gap between India's default 30% TDS and your treaty rate — multiplied across up to 5 past Assessment Years. This is the over-withheld principal you get back. Real numbers from the kind of NRO profile we see weekly.

NRO profileInterest / yrDefault 30% TDSTreaty TDSPer-year recovery5-AY total
₹10L NRO FD₹70K₹21K₹8.75K (UAE 12.5%)₹12.25K₹61.25K
₹50L NRO FD₹3.5L₹1.05L₹52.5K (US 15%)₹52.5K₹2.6L
₹2 Cr NRO FD₹14L₹4.2L₹1.4L (Saudi 10%)₹2.8L₹14L

Illustrative — actual recovery depends on TDS shown in your 26AS / AIS for each year and your country's treaty rate. For time-barred years recovered via Section 119(2)(b) condonation, no Section 244A interest is payable (CBDT Circular 11/2024 para 6(ii)) — only the over-withheld principal. Section 244A interest applies only where a year is still recoverable by an ordinary in-time (belated/revised) return.

What changed in October 2024

CBDT Circular 11/2024 (effective 1 October 2024) consolidated the Section 119(2)(b) condonation framework specifically for NRI refund claims. Three things changed:

  • 5-year window codified — Pr. CIT / CIT can admit petitions for 5 Assessment Years from the end of the relevant AY. Earlier guidance was ambiguous (some officers read 6 years, some 4); the Circular fixes it at 5.
  • NRI hardship explicitly recognized— "residence abroad and lack of awareness of treaty benefits" is named as valid hardship grounds. Officers can no longer reject on the basis that you should have known Section 90 existed.
  • Digital end-to-end — petition + ITR + Form 10F + TRC submission is fully online. No India trip required. Refunds credit to the registered NRO/NRE account directly.

How it works · 4 steps

Senior CA-led, fully remote. You stay abroad. We handle the AO, the bank reconciliation, and the refund tracking.

1

Free 15-min CA call

Walk through which years are recoverable for your country and your TDS amounts. We screen your 26AS / AIS for the eligible years before you commit.

2

Section 119(2)(b) petition

Senior CA drafts the condonation petition with your hardship grounds (CBDT Circular 11/2024 explicitly recognizes NRI-residence-abroad as valid). Filed with the Pr. CIT / CIT.

3

Year-by-year ITR-2 + Form 10F + TRC

Once the petition is admitted, we file each past-year ITR-2 with the corresponding Form 10F (Form 41 from FY 2026-27) and the country TRC. Bank deductions are reconciled to the treaty rate.

4

Over-withheld principal refunded

CBDT processes refunds digitally and the over-withheld NRO TDS lands in your NRO/NRE account. Condoned years carry no Section 244A interest (Circular 11/2024 para 6(ii)) — the value is the recovered principal itself.

You're eligible if…

  • You held NRO accounts / FDs / bonds in India during one or more past years
  • 30% TDS was deducted, but a DTAA exists between India and your country (Article 11)
  • You did not file ITR for those years — or filed without claiming the treaty rate
  • You can secure (or have) a Tax Residency Certificate for each past year
  • The earliest claimable AY is 5 years from its end (e.g., AY 2021-22 in FY 2026-27)

Not sure? The 15-min CA call walks through your 26AS for free — no commitment.

Recovery tier · success-fee model

You only pay when we actually recover the money

Engagement fee

Covers 26AS analysis, petition drafting, Form 10F + TRC coordination, refund tracking. Quoted up-front on the call before any work begins.

Success fee

A small percentage of the actual recovered amount, charged after the refund credits — not before. Exact rate discussed on the call.

Questions NRIs ask before they file

NRIs we've recovered past-year refunds for

5 Assessment Years, multiple countries, over-withheld NRO TDS principal recovered and credited.

RK

R.K.

Software Engineer, Dubai

Six years... six years I overpaid TDS on my FDs. Nobody said a word. Not my bank, not my CA. TrustNRI recovered ₹2.8 lakhs including past refunds. The whole thing was remote, didn't step foot in India.

Recovered ₹2,80,000

PS

P.S.

Product Manager, Seattle

My CA in the US... never once mentioned DTAA. Four years. TrustNRI recovered 3 years of excess TDS and set up prevention going forward. That 26AS upload feature? Instant clarity. Wish I had found this sooner.

Recovered $1,800+

MN

M.N.

Data Scientist, Singapore

I was filing at 30% TDS on my NRO and FD interest for years, the India-Singapore treaty caps it at 15%. Add 10% on dividends. TrustNRI recovered ₹3.15 lakhs across 5 past years, with Section 244A interest on top. Money I had completely written off.

Recovered ₹3,15,000

Want a CA to scope which past years are recoverable for you?

Free 15-min call. We screen your 26AS first, then quote the success fee. No commitment.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't