"CA Prateek Bhardwaj is a practicing Chartered Accountant with over 9 years of post-qualification experience in direct taxation, GST, audit, accounting, and financial advisory. He is a Partner at V.P.K.D. & Associates, Chartered Accountants, a multi-state CA firm operating across Delhi, Haryana, and Uttar Pradesh, serving a diverse clientele including individuals, SMEs, multinational companies, educational institutions, and non-profit organizations. He has extensive experience in income-tax compliance, scrutiny assessments, reassessments, GST advisory, statutory and internal audits, and financial reporting. Over the years, he has managed 100+ client engagements across industries such as manufacturing, e-commerce, real estate, healthcare, and services. Through his writings, he aims to simplify complex tax laws, analyze emerging policy issues, and contribute to informed discussions on taxpayer rights, compliance, and tax administration in India."
The article examines India’s refund claim process after the belated ITR deadline, Section 119(2)(b), updated returns and suggested changes to refund rules.
