Can an assessee claim TDS in an A.Y. other than the assessment year in which income is shown? (Instead of filing revised return or rectitification )
For example assessee file return showing income of Rs. 1,00,000/- in A.Y. 2011-12 but not claim TDS deducted Rs. 10,000/-. Now can he claim TDS in A.Y. 2012-13 ?
If yes, under which section?
Claiming the benefit of TDS of particular AY into another AY is not permissble under IT Act except by revised return or rectificaton of mistake.
If you examine Schedule TDS2 in sheet DDT_TDS_TCS in ITR 6 meant for company return, column 6 pertains to Total tax Deducted. Column 7 represents Amount out of 6 claimed this year.
I do not know if any express provisions of IT Act allows claim of TDS for a particular AY in another year, but the ITR seems to give an option.
But why do you want to shift your claim to next year. Can you discuss briefly. Do you have a loss.
Regards,
CAclubindia
