Claim of TDS

[Krishan K Dalmia]

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.

[Surender Gupta]

IT may depend on the manner in which you have filed returns of the subsequent years and status of assessment. However, as of now, you may have only option to file a refund claim.

AI Summary

TDS claim: remedy may depend on return filing and assessment status; consider refund claim option.
Relief for a denied TDS claim hinges on the manner of filing subsequent returns and the assessment status; if assessment or filing constraints prevent claiming in the assessment year, the taxpayer's practical recourse may be to pursue a refund claim under tax procedure.