A taxpayer's father had TDS deducted from his salary between 2011 and 2019 but never claimed a refund. While filing his first return this year, it was noted that a significant TDS amount was available. However, the CA advised that TDS on salary from previous years cannot be claimed. The query seeks to confirm if this is true and if the unclaimed TDS can still be recovered.
15 December 2021
From 2011 to 2019 TDS was deducted from my Father's salary. He never filed a return to claim the refund. This year while filling his first return it was seen that huge amount of TDS in 26AS but the CA who filed his return said that the Previous Year TDS cannot be claimed in case of salary. Is it true? Can I claim my Father's unclaimed TDS or its lost? Please help.
15 December 2021
You can file return u/s. 119(2)(b) of IT act, for last 6 years and claim TDS. First a permission is to be obtained from JCIT, for condonation of delay in filling return. For details refer: https://cleartax.in/s/section-119-income-tax-act