TDS - Income Tax
This query is : Resolved
24 October 2008
Suppose the income is shown in A.Y. 2007-08 but the TDS was not claimed in the INcome Tax return as the TDS certificate was not available at the time of filing of return. Now we have received the TDS certificate and we donot want to file the revise return.
How can i claim the amount?
Whether a letter is suffice writing to AO about the details and claiming it?
Can i claim it in A.Y. 2008-09 as SEc 199(3) is amended where it doesnot speak that the TDS will be allowed only in that year in which income is offered?
How can i claim the amount?
Whether a letter is suffice writing to AO about the details and claiming it?
Can i claim it in A.Y. 2008-09 as SEc 199(3) is amended where it doesnot speak that the TDS will be allowed only in that year in which income is offered?
24 October 2008
Letter should be sufficient.
24 October 2008
Wait for the order from ITO. Then move a petition u/s 155(14).I feel this is a best option available to you sir.
25 October 2008
Sir, I beleive 155(14) will not serve the purpose as it was not orignally claimed.
I believe this section will apply if only the TDS was claimed but TDS certificate was not produced at the time of filing of return.
Please clarify if i am wrong.
Further could you tell me the status whether any circular is issued by CBDT as per amended Sec 199(3) of the Act
I believe this section will apply if only the TDS was claimed but TDS certificate was not produced at the time of filing of return.
Please clarify if i am wrong.
Further could you tell me the status whether any circular is issued by CBDT as per amended Sec 199(3) of the Act
28 November 2008
Suppose the income is shown in A.Y. 2007-08 but the TDS was not claimed in the INcome Tax return as the TDS certificate was not available at the time of filing of return. Now we have received the TDS certificate and we donot want to file the revise return.
How can i claim the amount?
Whether a letter is suffice writing to AO about the details and claiming it?
Can i claim it in A.Y. 2008-09 as SEc 199(3) is amended where it doesnot speak that the TDS will be allowed only in that year in which income is offered?
How can i claim the amount?
Whether a letter is suffice writing to AO about the details and claiming it?
Can i claim it in A.Y. 2008-09 as SEc 199(3) is amended where it doesnot speak that the TDS will be allowed only in that year in which income is offered?
27 July 2025
Here’s a detailed explanation regarding your query on claiming TDS credit when the TDS certificate was not available at the time of filing the return and you don’t want to file a revised return:
---
### 1. **TDS Credit Claim in Original Assessment Year**
* Normally, **TDS credit should be claimed in the same Assessment Year (AY) in which the income is offered** and TDS is deducted.
* If you filed your return without claiming the TDS (due to non-availability of TDS certificate), the credit may **not automatically reflect** in your Form 26AS or your income tax account for that AY.
---
### 2. **Claiming TDS Credit after Filing Original Return**
* You **can write a letter/application to the Assessing Officer (AO)** requesting adjustment/credit of the TDS amount based on the TDS certificate now available.
* Attach a copy of the TDS certificate with your letter and request the AO to update your tax credit.
* The AO may verify the details with the deductor’s TDS return and pass an adjustment if found correct.
---
### 3. **Filing a Revised Return?**
* If you do not want to file a **revised return under Section 139(5)** for that AY, the **letter to AO is the practical alternative**.
* However, filing a revised return is a cleaner approach because it formally updates your return.
---
### 4. **Can you claim TDS in Subsequent AY? (e.g., AY 2008-09)**
* Earlier, **Section 199(3)** restricted TDS credit to the same AY in which the income is offered.
* However, **after amendments**, the Income Tax Act allows **TDS credit to be claimed in subsequent years if not claimed earlier**.
* So, **claiming TDS credit in AY 2008-09 for income pertaining to AY 2007-08 is possible** as per amended provisions.
* But this generally requires **filing a return for AY 2008-09 showing the tax credit** and claiming refund or adjustment.
---
### 5. **Use of Section 155(14) or Other Provisions**
* Section 155(14) deals with rectification of mistakes apparent from record but is generally used where TDS credit was claimed but the certificate was not produced.
* It may **not be applicable if TDS credit was never claimed in the original return**.
---
### 6. **CBDT Circulars and Practical Guidance**
* CBDT circulars have clarified that **TDS credit can be claimed even in subsequent years**, provided the necessary documents and details are furnished.
* The practical route is to **approach the AO with evidence or file return in subsequent year with due claim**.
---
### **Summary & Suggested Approach:**
| Scenario | Action |
| ---------------------------------------------- | ----------------------------------------------- |
| TDS certificate not available at return filing | Write to AO with TDS certificate for adjustment |
| Prefer not to revise return | AO letter method preferred |
| Claim TDS credit in next AY | File return in next AY showing tax credit |
| Use of Section 155(14) | Not applicable if TDS credit never claimed |
---
If you want, I can help you draft the letter to AO for claiming the TDS credit. Would you like that?
---
### 1. **TDS Credit Claim in Original Assessment Year**
* Normally, **TDS credit should be claimed in the same Assessment Year (AY) in which the income is offered** and TDS is deducted.
* If you filed your return without claiming the TDS (due to non-availability of TDS certificate), the credit may **not automatically reflect** in your Form 26AS or your income tax account for that AY.
---
### 2. **Claiming TDS Credit after Filing Original Return**
* You **can write a letter/application to the Assessing Officer (AO)** requesting adjustment/credit of the TDS amount based on the TDS certificate now available.
* Attach a copy of the TDS certificate with your letter and request the AO to update your tax credit.
* The AO may verify the details with the deductor’s TDS return and pass an adjustment if found correct.
---
### 3. **Filing a Revised Return?**
* If you do not want to file a **revised return under Section 139(5)** for that AY, the **letter to AO is the practical alternative**.
* However, filing a revised return is a cleaner approach because it formally updates your return.
---
### 4. **Can you claim TDS in Subsequent AY? (e.g., AY 2008-09)**
* Earlier, **Section 199(3)** restricted TDS credit to the same AY in which the income is offered.
* However, **after amendments**, the Income Tax Act allows **TDS credit to be claimed in subsequent years if not claimed earlier**.
* So, **claiming TDS credit in AY 2008-09 for income pertaining to AY 2007-08 is possible** as per amended provisions.
* But this generally requires **filing a return for AY 2008-09 showing the tax credit** and claiming refund or adjustment.
---
### 5. **Use of Section 155(14) or Other Provisions**
* Section 155(14) deals with rectification of mistakes apparent from record but is generally used where TDS credit was claimed but the certificate was not produced.
* It may **not be applicable if TDS credit was never claimed in the original return**.
---
### 6. **CBDT Circulars and Practical Guidance**
* CBDT circulars have clarified that **TDS credit can be claimed even in subsequent years**, provided the necessary documents and details are furnished.
* The practical route is to **approach the AO with evidence or file return in subsequent year with due claim**.
---
### **Summary & Suggested Approach:**
| Scenario | Action |
| ---------------------------------------------- | ----------------------------------------------- |
| TDS certificate not available at return filing | Write to AO with TDS certificate for adjustment |
| Prefer not to revise return | AO letter method preferred |
| Claim TDS credit in next AY | File return in next AY showing tax credit |
| Use of Section 155(14) | Not applicable if TDS credit never claimed |
---
If you want, I can help you draft the letter to AO for claiming the TDS credit. Would you like that?
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