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Posted on 14 December 2024
To claim TDS for backdated deposits, follow these steps:
Step 1: Verify TDS Details Check Form 26AS to ensure the TDS details are correctly reflected.
Step 2: Rectify ITR (If Necessary) If the TDS details were not captured in the original ITR, file a rectification request:
1. _Log in to the Income Tax Portal_: Access the portal using your credentials.
2. _Go to 'e-File' > 'Rectification'_: Select the relevant assessment year and ITR form.
3. _Choose 'Taxpayer' as the rectification type_: Select 'Taxpayer' and proceed.
4. _Upload the rectification request in JSON format_: Use the 'Upload JSON' option to submit the rectification request.
Step 3: Claim TDS Credit To claim the TDS credit, follow these steps:
1. _Log in to the Income Tax Portal_: Access the portal using your credentials.
2. _Go to 'e-File' > 'Rectification'_: Select the relevant assessment year and ITR form.
3. _Choose 'TDS Credit' as the rectification type_: Select 'TDS Credit' and proceed.
4. _Upload the TDS credit claim in JSON format_: Use the 'Upload JSON' option to submit the TDS credit claim.
Time Limit for Claiming TDS Credit
The time limit for claiming TDS credit is: - _Within 1 year from the date of filing the original ITR_:
You can claim TDS credit within 1 year from the date of filing the original ITR.
Please note that the above information is general in nature and may not cover all specific circumstances. It's recommended to consult a tax professional or chartered accountant to ensure accurate and personalized guidance.