Dear Experts,
Could someone please clarify whether the Jurisdictional Assessing Officer (AO) is still accepting manual requests for missed TDS credit claims (as reflected in Form 26AS) and issuing refunds accordingly? In this case, the vendor has now filed the correction return, and the refund for the relevant period was issued in January 2025. Appreciate any recent experiences or insights on this. If so, can you please quote the relevant section under which manual claim can be lodged and a draft letter to this effect.
Regards,
S Ram
Taxpayers Can Manually Claim Missed TDS Credits via Section 199, Supported by CBDT Instruction and Legal Precedents A taxpayer sought guidance on manually claiming missed Tax Deducted at Source (TDS) credit when a vendor filed a correction return. Expert responses confirmed that Jurisdictional Assessing Officers can accept manual TDS credit requests under Section 199 of the Income Tax Act, supported by CBDT Instruction No. 5/2013. Legal precedents from multiple high courts validate credit claims even with Form 26AS discrepancies, emphasizing procedural flexibility for tax credit adjustments. (AI Summary)
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