This discussion addresses whether it's possible to claim a TDS refund for AY 2023-24 by filing a rectification return under Section 154, specifically when the refund was accidentally omitted from the original return. The answer is yes, provided the relevant income was declared initially. For claiming such refunds, you may also need to file Form No. 71 with the Assessing Officer within two years.
13 December 2024
CAN WE CLAIM AMOUNT OF TDS FOR A.Y. 2023-24 BY FILING RECTIFICATION RETURN UNDER SECTION 154? WE HAD FORGOT TO CLAIM SUCH REFUND WHILE FILING ORIGINAL RETURN?
14 December 2024
Please ensure that the relevant income was included in the original return against which the claim of TDS could not be made. You may also file Form No. 71 to the Assessing Officer to claim such a refund within 2 years.