Unclaimed TDS of Previous Year

Rajasekar (TDS Preparer) (1452 Points)

21 June 2025

One of friend failed to file his ITR for FY 2023-24. He has a TDS deducted in his income. He is an insurance agent.

1. Can he claim this TDS amount in FY 2024-25?

2. Is he liable to pay additional tax as per updated return?

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2 Replies

SHIRISH S S (Proprietor) (1075 Points)
Replied 21 June 2025

TDS should be claimed in the same year as receipt. I am not sure whether revised return can be filed now. Experts here will tell.

Ranjan (Mr) (275 Points)
Replied 21 June 2025

@ Rajasekar , @ Shirish

The TDS section in ITR forms permit choosing the year of TDS deduction and year of TDS claim in separate columns.

So it may be possible to get the claim of past year's TDS.

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