Delayed TDS payment and claim by Assessee

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Hi,

if tds paid for FY 23-24 now and can the assessee claim tds while filing his return for AY 24-25 or AY 25-26

Replies (2)

Yes, the deductee can claim the TDS in the year in which it is reflected in Form 26AS, even if the deductor deposited it late. 

Previous year TDS can be claimed in Current year ITR by entering it manually, provided the TDS has been deposited with interest and TDS return has been filed. Hence assessee can claim TDS of FY 2023-24 in AY 2025-26.

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