An assessee had interest income in the AY 2016-17 net of TDS, but the payer didn't deposit the same in the credit of the CG. So, the assessee offered the whole amount as income but didn't claim any TDS in his return for that particular year. Now, almost after 2 years, that payer has deposited the same in the credit of the CG.
Question is - How to recover this TDS amount where the related income has already been offered in the ROI of AY 2016-17 in the following two situations:
a) If the 26AS of the assessee for AY 2016-17 reflects the TDS amount? (The return for the same year has already been processed.)
b) If the 26AS of the current AY reflects the TDS amount?
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