Rectification

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Pranay (Querist)
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09 April 2014 Please help me,
How do I rectify a person's income tax return, where there was TDS deducted in F.Y. 2010-11 of Rs.10800, was claimed in F.Y. 2011-12. But now the intimation for F.Y. 2011-12 does not consider it, result of which is increase in liability of tax to be paid.
So is there any way to claim that TDS of Rs.10800 in F.Y. 2011-12 itself, so that there is no need to pay extra now.

Rupesh Jain

Rupesh Jain (Expert)
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09 April 2014 r/sir

you can not cliam the TDS of one year in next year.

if you want then it possible in rent case and that thing will be shown in return then its possible.

otherwise you have to pay tax.

one way to file rectification u/s 154 if you are already claim tds in return the tds in 2010-11 and claim in 2011-12

Pranay

Pranay (Querist)
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09 April 2014 Thank you for your reply Rupesh Sir.

But can you explain me the last part of your message about the rectification u/s 154, I didn't get you on that point.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025
TDS can only be claimed in the same FY in which it is deducted.
So, TDS deducted in FY 2010-11 should be claimed only in the tax return for FY 2010-11.
What if TDS is claimed in the wrong year?
The department will reject the TDS claim in FY 2011-12, because it doesn’t match the TDS records (Form 26AS) for that year.
Section 154 Rectification:
Section 154 allows you to rectify mistakes apparent from records in the income tax return or intimation.
However, Section 154 cannot be used to claim TDS for a year in which it was never deducted.
If you had claimed the TDS correctly in FY 2010-11 return but the department did not consider it due to an error, then you could file a rectification application under Section 154 for FY 2010-11 to get the credit adjusted.
But if you did not claim TDS in FY 2010-11 at all and wrongly claimed in FY 2011-12, then rectification under Section 154 for FY 2011-12 will not help, because the TDS was never credited for FY 2011-12.
What can you do now?
File a Revised Return for FY 2010-11 (if within the permissible time limit) and claim the TDS correctly for FY 2010-11.
Alternatively, pay the tax liability for FY 2011-12 and carry forward the TDS claim properly in the correct year by adjusting the earlier year’s return.

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