https://www.taxtmi.com/forum/issue?id=108274 The advisory explains that e filing allows an assessee to specify the assessment year in which a particular TDS credit is to be claimed; if the income corresponding to the deducted TDS is declared in the later assessment year and the TDS is disclosed in that year's return, the assessing officer is obliged to allow the credit even if Form 26AS does not reflect the TDS for the earlier year, and denial of credit may be challenged by appeal or by filing a rectification application. en-us Tue, 17 Mar 2015 19:20:34 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108274 The advisory explains that e filing allows an assessee to specify the assessment year in which a particular TDS credit is to be claimed; if the income corresponding to the deducted TDS is declared in the later assessment year and the TDS is disclosed in that year's return, the assessing officer is obliged to allow the credit even if Form 26AS does not reflect the TDS for the earlier year, and denial of credit may be challenged by appeal or by filing a rectification application. Discussion-Forum Income Tax Tue, 17 Mar 2015 19:20:34 +0530 https://www.taxtmi.com/forum/issue?id=108274