Form 71 - for claiming TDS deducted in subsequent years

ABCDE (CA) (2 Points)

21 February 2024  

TDS was deducted in AY 2022-23. However, Income was accrued and submitted to tax in AY 2021-22. Can I now claim the TDS for ITR of AY 2021-22 using Form 71? Or Form 71 can be used only for years later than 1st October 2023?