Tds refund

This query is : Resolved

K S Rawat (Querist)
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09 July 2016 Dear Expert,
Pl guide me to solve this problem
My Client filed his ITR-4 for AY 2013-14 in FY 2013-14 and no any TDS claimed. That time his ITR has been processed. His deductor deducts TDS from his account in AY 2016-17 and filed 26Q return of AY 2013-14 in AY 2016-17.
Now my question is when his deductor filed TDS return in AY 2016-17, then how can claim TDS amount of that period.
Thanks in advance.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 July 2016 Please seek a revision u/s 264 before the CIT.

K S Rawat

K S Rawat (Querist)
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09 July 2016 Dear Expert,
Pl tell me, When we import 26AS. After Import 26AS, Is this correct way to add manually TDS Amount of previous year i.e. fy 2013-14 which is not claimed that time.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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28 July 2025 This is a common and tricky scenario!

Here’s how it works:

### Situation Recap:

* TDS for AY 2013-14 was **not claimed** in original ITR filed on time.
* Deductor filed the **26Q TDS return late in AY 2016-17** for AY 2013-14.
* Now, the TDS appears in Form 26AS **after your client already filed the return** for AY 2013-14.

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### How to claim this TDS refund?

1. **Revised Return for AY 2013-14**

* Your client should file a **revised return for AY 2013-14** reflecting the updated TDS (that was filed late by the deductor).
* Revised return can be filed up to 3 years from the end of relevant AY or before assessment is completed.

2. **If Revised Return Window is Over**

* You can file an application under **Section 154 (Rectification)** with the Assessing Officer to correct the mistake (i.e., to include missed TDS).
* Alternatively, you can approach **CIT under Section 264** for revision of assessment order (if passed).

3. **Regarding Manual Addition of TDS**

* No, do **not manually add TDS amount** when importing 26AS. The system automatically reflects TDS from Form 26AS in your ITR.
* If the TDS is not in original 26AS at the time of filing, you need to revise the return once 26AS is updated.

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### Summary:

* Your client should ideally **file a revised ITR for AY 2013-14** to claim this TDS refund.
* If revised return is not possible, go for rectification or CIT revision.
* Do not manually add TDS; rely on updated Form 26AS for TDS details.

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If you want, I can help draft the revised return or the rectification request. Need help with that?

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