Can tds of previous a.y.s be claimed in any later a.y.s?

This query is : Resolved

Sumati Bengani (Querist)
Follow

18 January 2013 Can TDS of Previous A.Y.s be claimed in any later A.Y.s, even though the TDS certificates were available with the assessee and the income was furnished in that A.Y. The TDS was omitted to be claimed under the return.
Now can the same TDS be claimed in future A.Y.s?

Naresh Kansala

Naresh Kansala (Expert)
Follow

18 January 2013 no we can not claim the TDS deducted in last year for payment related that year in next AY

Sumati Bengani

Sumati Bengani (Querist)
Follow

18 January 2013 Dear Naresh ji, can you just cite me the provisions relating to your opinion?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

18 January 2013 Corollary to section 199 read along with Madras High court decision reported in 149 ITR 788.

Message likes : 2 times

Sumati Bengani

Sumati Bengani (Querist)
Follow

18 January 2013 Thank you very much Sir for your precise reply!

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

bhavesh

Srikanthan S

rana andcompany

Pranab Banerjee

Gurunathan kannan

Subscribe Now

Can tds of previous a.y.s be claimed in any later a.y.s?

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Accountant

Manager- Finance and Compliance

GST CONSULTANCY

GST CONSULTANT

Senior Executive

CA Final