06 September 2020
Salary is taxable on accrual basis and if in case the Tax deducted is more than required then you can claim the refund. Dont understand why you need to carry forward the TDS to next year and claim now. This kind of situation is applicable mostly of business income only.
07 September 2020
Last year income tax return has not been filled so cannot claim the refund . so this year while filling the return ITR-1 where to put last year TDS amount in which column it should be applied . Sch 1 in ITR 1 form doesnot show any previous year .
CAclubindia
