TDS pertaining to previous year
This query is : Resolved
10 March 2010
Dear Sir,
We had a rental income in previous year 2008-09 but opposite party did not cut TDS u/s 194 I. now in current year (2009-10) they have deducted TDS and issued form no 16 for the same.
My query is whether we can claim previous years TDS in current years return ?
We had a rental income in previous year 2008-09 but opposite party did not cut TDS u/s 194 I. now in current year (2009-10) they have deducted TDS and issued form no 16 for the same.
My query is whether we can claim previous years TDS in current years return ?
12 March 2010
you can claim current year 2009-10 that tds.Deductor deduction and certifcate year is base for claiming the TDS
12 March 2010
Thank u sir,
Pls. could u pls tell me relevant section which allows TDS on claimable basis ???
Pls. could u pls tell me relevant section which allows TDS on claimable basis ???
27 July 2025
Here’s the explanation based on your query about claiming TDS pertaining to a previous year but deducted in the current year:
---
### Situation:
* Rental income was earned in **FY 2008-09**.
* TDS under **Section 194I** was **not deducted by the tenant** in that year.
* In the next financial year **(2009-10)**, tenant deducted TDS and issued Form 16B for that year.
* You want to know if you can claim this TDS while filing return for FY 2009-10.
---
### Answer:
* **TDS is claimed in the year in which it is deducted and deposited with the government, not necessarily the year to which income pertains.**
* So, the TDS deducted in FY 2009-10 is claimable only in the **FY 2009-10 income tax return**.
* You **cannot claim TDS for FY 2008-09 if it was not deducted or deposited in that year**.
---
### Relevant Section / Rule:
* The **Income Tax Act, Section 199(1)** says TDS credit is allowed in the year in which tax is deducted and paid.
* The year of deduction is taken as the year in which tax was deducted and actually deposited with the government.
* This is also explained in CBDT circulars on TDS credit.
---
### Summary:
* Claim TDS in the year of deduction/deposit, i.e., FY 2009-10 in your case.
* If TDS was not deducted at all in FY 2008-09, you cannot adjust or claim it against FY 2008-09 return.
---
If you want, I can help you draft a letter or explanation to the tax department regarding this.
---
### Situation:
* Rental income was earned in **FY 2008-09**.
* TDS under **Section 194I** was **not deducted by the tenant** in that year.
* In the next financial year **(2009-10)**, tenant deducted TDS and issued Form 16B for that year.
* You want to know if you can claim this TDS while filing return for FY 2009-10.
---
### Answer:
* **TDS is claimed in the year in which it is deducted and deposited with the government, not necessarily the year to which income pertains.**
* So, the TDS deducted in FY 2009-10 is claimable only in the **FY 2009-10 income tax return**.
* You **cannot claim TDS for FY 2008-09 if it was not deducted or deposited in that year**.
---
### Relevant Section / Rule:
* The **Income Tax Act, Section 199(1)** says TDS credit is allowed in the year in which tax is deducted and paid.
* The year of deduction is taken as the year in which tax was deducted and actually deposited with the government.
* This is also explained in CBDT circulars on TDS credit.
---
### Summary:
* Claim TDS in the year of deduction/deposit, i.e., FY 2009-10 in your case.
* If TDS was not deducted at all in FY 2008-09, you cannot adjust or claim it against FY 2008-09 return.
---
If you want, I can help you draft a letter or explanation to the tax department regarding this.
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