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UNCLAIMED TDS REFUND QUERY

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SHRI SERVICES

8 Points Posted on 22 April 2026

what exactly is the situation is.. My company filed income tax return For 24-25 at that time there was difference in the books tds receivable and the 26AS ok.. But the auditor didnt carry forwarded the tds receivbale excess there in books.. & filed the income tax return. Later on the party filed late tds return and bcz of that the amount increased in 26AS but.. The tds which got increased didnt claimed yet.. So can i file form 71 to get that tds in 25-26 return, the tds which was pending for 24-25. Or what shall be the exact solution to request। The assessing officer for its refund plz do let me know

Replies (1)

Aashok FC Advisory

Finance Compliance Consultant

852 Points Posted on 23 April 2026

You cannot normally claim that missed TDS in next year’s return merely because it was not claimed in the earlier year. TDS credit is linked with the year in which the corresponding income is offered. Therefore, if the income was already offered in AY 2024-25, the correct route is to seek correction for AY 2024-25 itself.

Practical steps:

Check whether the return for AY 2024-25 has already been processed u/s 143(1).
If processed, file rectification for tax credit mismatch / TDS correction.
If CPC time limit is over, file rectification before the AO.
If refund still cannot be claimed through normal route, explore condonation u/s 119(2)(b) for the refund.

Also note: ITR-U is not useful here if it results in higher refund, because updated return cannot increase refund.