https://www.taxtmi.com/highlights?id=103169 TDS credit omitted from an original return may be claimed through rectification where Form 26AS reflects the deduction and the corresponding income has been offered to tax. Mere failure to claim the credit in the original return should not result in its denial in those circumstances. The Assessing Officer must verify the TDS claim and inclusion of the related income before granting the credit. en-us Fri, 28 Aug 2026 20:47:44 +0530 Fri, 28 Aug 2026 20:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103169 TDS credit omitted from an original return may be claimed through rectification where Form 26AS reflects the deduction and the corresponding income has been offered to tax. Mere failure to claim the credit in the original return should not result in its denial in those circumstances. The Assessing Officer must verify the TDS claim and inclusion of the related income before granting the credit. Highlights Income Tax Fri, 28 Aug 2026 20:47:44 +0530 https://www.taxtmi.com/highlights?id=103169