Regarding previous Year TDS claim

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I had filed ITR of 21-22. I was government employee but the department was not crediting salary to me.
I fought a case in highcourt and won. They they released my whole salary in once but after deductinh TDs.
meanwhile my salary is near about 19-20K per month.. according to this my income was never taxable but then aslo they deducted tax because they credited salary of 12L in once and deducted tax near 2L.
After this the department was denying to give me form 16. Because they never paid the challan of my TDS. Hence the TDS amount was not reflecting in AY21-22.
Somehow.. by complaining everywhere they also released TDS and it got reflecting in 26As and also generated form16. But they credited this TDS in this year 22-23.
I had already filed my 21-22 return jn 139(1).
So i wanna ask.. that how I will refund my TDS amount of 21-22.
This is the case of very low salary individual.. suffering from poor mindset government officials.
I seek your knowledge and discussion.
Replies (1)

Hey Rudra,

Thanks for sharing your detailed situation — it sounds quite frustrating! Here’s a clear way forward for your TDS claim for FY 21-22:

  1. Since the TDS was reflected in Form 26AS & Form 16 only in AY 22-23, but pertains to FY 21-22 (when salary was credited), you need to file a Revised Return for FY 21-22 (AY 22-23) under section 139(5). This is to correctly claim the TDS credit for that year.

  2. Filing the revised return will allow you to show the correct tax deducted for FY 21-22 and claim refund if excess tax was deducted.

  3. The time limit for filing a revised return is generally within 2 years from the end of the relevant assessment year. So, you still should be within time to revise FY 21-22 return.

  4. If the department is delaying or denying the Form 16 earlier, now that TDS reflects in 26AS and Form 16 is issued, it strengthens your case.

  5. In case you miss the revised return deadline, you can also consider filing a claim for refund under Section 154 or Section 245 by submitting an application to the Assessing Officer.

Summary:

  • File revised return for FY 21-22 ASAP.

  • Show the TDS deducted and claim refund if any.

  • Keep all documents handy: court order, salary slips, Form 16, 26AS.


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