Last year tds not claimed

IF A PERSON DIDN'T FILE HIS LAST YEAR RETURN AND THERE WAS TDS DEDUCTED. 

THEN CAN HE CLAIM THAT TDS IN CURRENT FY RETURN BY SHOWING CORRESPONDING INCOME OF LAST YEAR..

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for such taxpayers who have missed the deadline of March 31, 2018, can file such application by 31 March 2023 (for FY 2015-16), before filling you need an application to the Income tax commissioner or the prescribed authority for These are the parameters based on which applications can be accepted or rejected by the income tax department.

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