Dhruv Jain (Practicioner) 30 September 2020
Assessee have filed the return of Income for the FY 2018-19 before the due date and have claimed the TDS receivable according to form 26AS as on that date.
Now after a year a party from whom the assessee was suppose to claim TDS has now filed his TDS return and the same is reflected in form 26AS for the FY 18-19.
How the new TDS amount for FY 2018-19 can be claimed.
Sunil Sunny Kumar 01 October 2020
If you claim full amount of TDS according to form 16 or 16A then you apply for rectification. if you claim as per 26 AS then you file revised return if possible. if not than you apply 264 or condonation.