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34 Points
Joined July 2015
You can claim unclaimed TDS of preceding years in current year, only if you dont have taxable income in each year.
If you have Taxable Income but there have TDS more than your Tax Liability. You can file your Return by filing condonation of delay to your Assessing Officer and He will allow you to file your preceding years return and also u can claim unclaimed TDS in that relevant periods.
This write-up is only on the basis of my experience, not learn from any books or someone else, so please confirm from other professionals.