This discussion explores whether TDS under Section 194N, not initially declared for FY 2022-23, can be claimed by filing Form 71 online. While filing Form 71 is suggested, the possibility of claiming this specific TDS section is uncertain. Filing a revised return is also mentioned as a more advisable option, with the deadline for FY 2023-24 (AY 2024-25) being 31st December 2024.