TDS with Reference to Section 154 of Income Tax

[Amit Sharma]

If tds had not been claimed at the time of filing of return for the A.Y. 2004-05 on account of non-receipt of the tds certificates however the income was duly taken in to account and the time had also been lapsed for making application under section 154 of Income Tax Act then can we can claim the tds amount at the time filing of return of A.Y. 2011-12?

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the said issue. If not please inform.

AI Summary

TDS claim limitation: whether omitted TDS can be claimed in a later assessment year after rectification period lapsed. Whether an assessee who declared income but, due to non-receipt of TDS certificates, did not claim TDS credit and for whom the rectification remedy is time-barred, may claim that TDS amount in a subsequent assessment year; the sole recorded reply requests clarification and offers no substantive legal conclusion.