Can Assessee claim preceding Previous TDS amount of income if first time File ROI for AY 20-21 ?

Whether assessee can claim unclaimed TDS on any income of 2 or 3 years i.e. 2016-17, 2017-18 and 2018-19, if he/she is filing first time return of income for AY 2020-21 ?
Replies (2)
Quick Summary
If you're filing your Income Tax Return for the first time for Assessment Year 2020-21, you generally cannot claim TDS from previous years (2016-17, 2017-18, 2018-19) unless you filed returns for those years. However, you may be able to claim up to five years of previous TDS, including the current year, if your Assessing Officer approves your application.

No, It can only be claimed if ITR of previous years was filled.
Assessee can claim 5 year perivious tds including one current year tds if AO approved or satisfied with the application for previous year

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register