Unclaimed TDS of Previous Year

A friend who failed to file their Income Tax Return (ITR) for FY 2023-24 has unclaimed TDS. The discussion explores whether this TDS can be claimed in the current FY 2024-25. It also touches upon potential liabilities for additional tax due to updated returns. While TDS is typically claimed in the year of receipt, ITR forms may allow claiming past TDS in separate columns, suggesting it might be possible.