Often , people forget to claim certain deductions either on account of ignorance of law or on account of various events like health issue, or tour or other uncertain events of life. In many cases , people may not be legally required by filing of tax return , but later on account of TDS on certain intereest income or some other reasons , is required to file tax return to claim refund of tax deducted . But by the time they relaize it, time for filing tax return is already over. Then , the assessee may have earned losses which could not be carried forward because the time for filing tax return was elapsed or even due dat ehas elapsed . You will be happy to note that there is solution for such problem within the Income Tax Act itself .