TaxTMI 
TaxTMI 
Can we claim the TDS in the earlier year if the assessing officer disallowed the TDS claim in the year we have claimed on the ground that the same was not offered for taxation in the that assessement year. My case was related to AY 2001-02 & 2002-03.
Claim of TDS
Krishan K Dalmia
Claiming TDS for Previous Years: Options After Disallowance by Assessing Officer for 2001-03 Assessment Years A user inquired about claiming Tax Deducted at Source (TDS) for an earlier year after the assessing officer disallowed the claim on the basis that it was not offered for taxation in the assessment year. The query pertains to assessment years 2001-02 and 2002-03. A respondent suggested that the ability to claim TDS might depend on how returns were filed in subsequent years and their assessment status. Currently, the user may only have the option to file a refund claim. (AI Summary)