TDS Credit Carry forward

If urgent matter u will file as per full tds taken rther than mismatched with 26 AS..later it  will update than mismatch not remain but can't carry forward in next year.

You can file as per 26AS tds credit and you could be claim remaining tds amount later with the help of revised return file.

Mr.Khush Trivedi,

File the ITR as per Your data.

After any mismatch then You can revise the ITR.

This is the simplest practice...

Originally posted by : Khush Trivedi
	Okay sir thank you for the reply but can we Carry forward any TDS Credit in further FY in general matter ?

Yes, it's possible.

But, The TDS must be available in 26as and Assessee can be c/f the TDS to next AY if he have excess TDS credits.

Originally posted by : Khush Trivedi
	Thankyou sir for the clarification

You are most welcome...

TDS credit carry forward works differently from loss carry forward, and the rules are worth understanding precisely.

When TDS is more than your tax liability for a year, the excess becomes a refund claim, not a carry forward item. You claim it in your ITR by declaring the TDS in the TDS credit schedule (Schedule TDS1 or TDS2). If tax payable is nil, the entire TDS becomes a refund.

What if you missed claiming TDS in a prior year?
TDS does not have a standalone carry forward mechanism. But you have two options:

Option 1: Revise the return (if not yet assessed)
If the original return was filed and the time window for revision under Section 139(5) is still open (within one year of filing or before assessment, whichever is earlier), file a revised return to include the missed TDS credit.

Option 2: Updated return under Section 139(8A)
For AY 2022-23 onwards, you can file an updated return (ITR-U) within 48 months of the end of the relevant assessment year. ITR-U for AY 2022-23 can be filed until 31 March 2027. Note: ITR-U cannot reduce your tax liability below the originally filed amount, so it works best when you previously filed NIL return and the TDS was not declared at all.

Practical steps:
1. Pull Form 26AS and AIS for all years where TDS was deducted
2. Cross-check against the TDS schedule in your filed ITR
3. If TDS was missed, file ITR-U for the relevant AY with the correct TDS credit

This [TDS refund and mismatch claim guide](https://taxgarden.in/blog/tds-refund-claim-itr-mismatch-2026) covers the 26AS vs AIS reconciliation and the ITR-U process for missed TDS credits.