In FY24, my employer didn’t pay a few months’ salary. I filed my ITR in July 2024 and paid TDS from my own pocket; it was processed in Aug 2024.
The company later deposited TDS in Dec 2024, including on the pending salary I hadn’t reported then, creating a mismatch.
I received that salary in FY25 and reported it in the FY25 return.
How can I claim the excess TDS paid in FY24? Can this be done via Form 71?
TDS Refund using Form 71
Replies (3)
Quick Summary
Yes — Form 71 is exactly the method to claim refund of excess TDS deposited by a deductor in the wrong financial year or against the wrong PAN/section, when you have already filed and processed your ITR for that year.
Your case fits perfectly.
Do we need to file only the form 71 or there is something else need to do after that? I have filed the form 2 years ago and there is no progress even after raising mutiple grievances.
Form 71 is not the remedy for this TDS mismatch. It is meant to claim relief where tax has been paid in the wrong assessment year, generally because income was taxed in one year on receipt and again in another year on accrual. It does not, by itself, transfer TDS credit between years or resolve a duplicate TDS claim.
First reconcile the employer’s Form 16, your Form 26AS/AIS and the salary actually offered to tax. Salary TDS credit is generally claimed in the year the corresponding salary income is assessable. If the December 2024 deposit relates to salary you received and reported in FY25, claim that credit in the FY25 return, subject to it appearing against your PAN. For any amount you personally paid as TDS in FY24, check the challan and the payment’s tax type and assessment-year mapping: if it was actually your advance tax/self-assessment tax, it is not TDS credit; if it was a TDS payment, the employer may need to correct the TDS return. The FY24 return’s processing in August 2024 does not itself create a right to shift a credit. The exact treatment depends on how your payment was made and how the employer reported the December deposit.
Reconciling salary accrual, receipt and TDS across years is a practical part of payroll-tax return review. Manual checks across challans, Form 16 and AIS can be difficult; automation reduces repetitive work while professional judgment stays in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a more efficient compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1
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