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 52 countries. Senior CA, end-to-end, fixed fee.
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.
Fixed fee, never a share of the refund. 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)
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₹12 Cr+ Recovered
paid cases · refund interest where the law allows
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 profile | Interest / yr | Default 30% TDS | Treaty TDS | Per-year recovery | 5-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.
CBDT Circular 11/2024 (effective 1 October 2024) consolidated the Section 119(2)(b) condonation framework specifically for NRI refund claims. Three things changed:
Senior CA-led, fully remote. You stay abroad. We handle the AO, the bank reconciliation, and the refund tracking.
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.
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.
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.
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.
Not sure? The 15-min CA call walks through your 26AS for free, no commitment.
Engagement fee
Covers 26AS analysis, petition drafting, Form 10F + TRC coordination, refund tracking. Quoted up-front on the call before any work begins.
Never a share
The fee does not depend on how much comes back. Under the rules for Chartered Accountants, the fee cannot be a percentage of your refund.
5 Assessment Years, multiple countries, over-withheld NRO TDS principal recovered and credited.
Want a CA to scope which past years are recoverable for you?
Free 15-min call. We screen your 26AS first, then quote a fixed fee. No commitment.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Often happens together
One NRI tax problem usually opens a door to the next. Here's the most likely next step from where you are right now.
Five Assessment Years from the end of the relevant AY, per CBDT Circular 11/2024 (effective 1 October 2024). In FY 2026-27 the earliest claimable is AY 2021-22 (i.e., FY 2020-21). Section 119(2)(b) allows the delay to be condoned. Which officer decides depends on the amount claimed for that year: up to ₹1 crore the Pr. CIT or CIT, above ₹1 crore and up to ₹3 crore the CCIT, above ₹3 crore the Pr. CCIT.
Not on time-barred years. CBDT Circular 11/2024 (para 6(ii)) expressly states 'no interest will be admissible on belated claim of refunds', so a refund recovered via Section 119(2)(b) condonation returns only the over-withheld principal, with no Section 244A interest. Section 244A interest applies only where a year is still recoverable by an ordinary in-time return (a belated or revised return filed within its statutory window), not via condonation.
Three common rejection grounds: (1) you can't show genuine hardship for the delay, (2) the original return was never filed and the refund claim was never registered, (3) the time bar of 5 AYs from end of the relevant AY has lapsed. Circular 11/2024 does not list categories of hardship, and it says nothing about NRIs specifically, so the petition has to make the hardship case on its own facts. Applications are to be disposed of within six months as far as possible.
Both. The Section 119(2)(b) request explains the delay and asks the delegated authority (not the CBDT itself) to allow late filing, and the circular sets its limits per assessment year, so expect to make the case year by year. Once admitted, you file ITR-2 for each Assessment Year separately, attaching Form 10F (Form 41 from FY 2026-27) and the TRC for that year plus the buyer or payer's TDS certificate. Our team handles the request and all the ITRs in one engagement.
Yes. The treaty rate is the cap; whatever the bank deducted at 30% above that cap is recoverable. For a UAE NRI with ₹15L in NRO interest annually at 30% TDS, ₹4.5L was deducted. The 12.5% treaty rate would have been ₹1.875L, leaving ₹2.625L per year recoverable. Multiply by 5 past AYs and you're at ~₹13L of over-withheld principal. On time-barred years recovered via Section 119(2)(b) condonation, no Section 244A interest is added (CBDT Circular 11/2024 para 6(ii)).
Per past AY: TRC for that year (issued by your country's tax authority), Form 10F for that year (Form 41 from FY 2026-27), Form 26AS / AIS for that year showing the actual TDS deducted, the original income proof (bank statements showing NRO FD interest), your passport showing NRI status during that year, and the ITR-V if you filed one. Whether a foreign tax authority will issue a TRC for a year already closed varies by country, so that is the first thing to establish, not the last.
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