Unclaimed TDS Credit - AY 2025-26

[PRIYAM KHAMBHATA]

Respected Sir

My client is self employed under Medical Profession. She is earning Professional Incomes and Income tax Return filing under presumptive taxation (under section 44ADA).

She has filed Return for AY 2025-26, claiming all professional receipts as per 26AS, but due to some inadvertent error, few TDS credits has not claimed, but its correspondingly Incomes have been offered for taxation in Income tax Return of AY 2025-26. Further, it is to be noted that such unclaimed TDS has been carried forward by inadvertent error.

Income tax Return of AY 2025-26, is processed under section 143(1)

Now, my query is that, How she claim unclaimed TDS and get such Refund ?

Is there any legal case laws that we would claim such unclaimed TDS by way of Rectification Application under section 154 of the Income tax Act. Please guide me for what would be the right path to get such unclaimed TDS credit. If you have any legal precedents on above issue. Kindly provide to me

Thanks

AI Summary

TDS credit rectification allows correction of omitted credits where corresponding professional income was already offered to tax.
Unclaimed TDS credit relating to professional receipts already offered to tax may be sought through rectification under Section 154 where a return processed under Section 143(1) omitted TDS reflected in Form 26AS or AIS. TDS credit is linked to assessment of the corresponding income under Section 199 read with Rule 37BA. The rectification request should provide a TDS-wise reconciliation showing the deductor, corresponding professional receipt, inclusion in presumptive turnover, income offered, and credit claimed.