Unclaimed tds

22 May 2019
Happy day everybody!!
If a person files his return of income and he misses to mention TDS in ITR and pays the full amount..
Can he claim TDS in his next year ITR AY 2019-20 as he has not been claiming for past four years..
Please help me..

B.Chackrapani Warrier (Expert)
23 May 2019
No, because TDS will be allowed in that assessment year in which income from
which tax is deducted is assessed.

Ref - Section 199

Inference - CIT Vs. Ms. Pushpa Vijoy (2012) 206 Taxman 22 (Ker).

CA Rashmi Gandhi (Expert)
28 May 2019
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