THERE are times when you cannot claim your income tax return on time. What happens to that money then? How can you claim it back? wealth reader Alok had a similar query.

I received an income tax return cheque (drawn on the State Bank of India), but since I was out of the country during the cheque validity period (28/12/2007 to 27/03/2008), I could not encash it. I have also changed my residence now. I had filed my returns for 2007-08 at Kolkata, now I have shifted to Bhubaneshwar, Orissa. How do I get a new income tax refund order?

-- Alok

1. Firstly, inform the PAN authorities about the change of address. You will have to file an application with the National Securities Depository Limited (NSDL) for the same. For this, you can visit the website www.incometaxindia.gov.in. Thereafter, you will get a fresh PAN reflecting your new address (your PAN will remain the same but the address will get altered).

2. You then need to write a letter to the concerned IT officer in Kolkata informing him of the change of address and ask him to transfer your case papers to the concerned IT officer in Bhubaneshwar. For this, you will need to find out the jurisdiction of the correct officer in Bhubaneshwar before you can make an application for transfer of papers.

3. Similarly, make an application to the IT officer in Bhubaneshwar informing him that you were assessed to tax with the concerned officer in Kolkata and that you have applied for transfer of your papers and that henceforth, you will file your IT return in Bhubaneshwar.

Smart tip: Getting a tax advisor/ CA to help you with these tasks is advisable. At a practical level, you, as a layman, will find it very difficult to follow up with different officers.

4. As far as the return cheque is concerned, you need to return the original cheque to the IT officer who issued the same and request him to issue a fresh cheque at your changed address. However, please note that merely writing a letter will not serve the purpose. You will have to follow up vigorously with the officer before you get a fresh cheque.

Smart tip: Keep a photocopy of the cheque with you and make sure you take an acknowledgement from the IT officer on the letter that you file. This will help you in case of any delays and discrepancies for the issue of the fresh cheque.

Photograph: Getty Images
(Photograph used for illustrative purposes only)

Disclaimer: While we have made efforts to ensure the accuracy of our content (consisting of articles and information), neither this website nor the author shall be held responsible for any losses/ incidents suffered by people accessing, using or is supplied with the content.