Tds issues

1. You should lodge the claim for TDS at the time of filing return either in the original return or revised return. 

The time limit for filing revised return is one year from the end of assessment year.

Moreover belated returns filed after due date can't be revised.

2. The deductor are obliged to deduct TDS only at the rates specified in the act.

3. Sorry. Not sure whether any case laws have set precedent.

1. Credit of TDS can be claimed for the respective year at the time of filing of return u/s 139(1) or belated return as well.

2 & 3. The deductor cannout arbitarilly deduct excess TDS and force you to claim refund instead. Where specific rates aare prescribed, one has to follow them. only lower deduction is possible in certain cases. If the deductor has excess paid TDS, it is his concern. He can always remove your name from the return data in substitution of someone else. However, in absence of any such option, he may request you to co-operate by adjusting the past TDS in future bills (but cant force you). Even in this case, make sure the financial year is same.