TDS refund

[Nitin Harsora]

Can i claim unclaimed TDS refund for A.Y. 2009-10 in A.Y. 2010-11?

[Rama Krishana]

Technically, TDS should be claimed in the year in which related income has been offered for taxation. Therefore, it is advisable that, you should revise the original return for which this TDS related. But, in any case, in my personal view, department should not object for allowing TDS for AY 2009-10 in A.Y 2010-11

AI Summary

TDS claim timing: claim TDS in the year income is offered; revise original return if missed; department unlikely to object. TDS must ordinarily be claimed in the assessment year when the related income is offered to tax; the recommended compliance step for unclaimed TDS is revision of the original return for the relevant prior year so the credit aligns with that assessment year, although departments may, in practice, sometimes accept a belated claim in a subsequent year.