Regarding previous Year TDS claim

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.