TDS pertaining to previous year
This query is : Resolved
CA. Ashutosh Dadhich
(Querist)
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 ?
CMA Ramesh Krishnan
(Expert)
12 March 2010
you can claim current year 2009-10 that tds.Deductor deduction and certifcate year is base for claiming the TDS
CA. Ashutosh Dadhich
(Querist)
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Capital Gail Exemption Certificate
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Oct 2025 Invoices
- MSME disclosure and disallowance
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
