If you couldn't claim your Tax Collected at Source (TCS) in a previous year because the amount wasn't updated in your Form 26AS, you can still claim it. The recommended method is to file a rectification under section 154 of the Income Tax Act to correct the tax credit mismatch. Unfortunately, there isn't an option to claim old, unclaimed TCS directly in the current year's Income Tax Return (ITR).
27 June 2022
TCS NOT CLAIMED IN PREVIOUS YEAR, BECAUSE TCS AMOUNT WAS NOT UPDATED IN 26 AS AT THE OF FILED RETURN . BUT NOW THE TCS AMOUNT HAS UPDATED IN A.Y. 21-22 AND SHOWING IN 26 AS (A.y. 21-22 26AS) ON DATED 13/05/22 (TRANSLATION DATE WAS 01/02/21). A.Y. 21-22 HAS FILED WITHOUT TCS CLAIM. SO , NOW HOW TO CLAIM THE ABOVE SAID TCS AMOUNT ?