Delayed TDS payment and claim by Assessee

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)
Quick Summary
If you've paid TDS for FY 23-24 now, you can still claim it when filing your return for AY 24-25 or AY 25-26. The key is that the TDS must be reflected in your Form 26AS. Even if the deductor deposited it late, you can claim it in the current year's ITR by entering it manually, provided the TDS was deposited with interest and the TDS return was filed.

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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