Whether unclaimed TDS can claimed in the next year

CBDT (Central Board of Direct Taxes) notified Form 71 on August 30, 2023, to enable taxpayers to claim TDS credit for income that has been declared in their income tax returns (ITRs) for a previous assessment year, but the tax was deducted at source (TDS) in a subsequent financial year. In these cases the assessee can make an application in the prescribed form 71 read with new rule 134, to the Assessing Officer within a period of two years from the end of the financial year in which such tax was deducted at source. Then Assessing Officer has to amend the order of assessment or any intimation allowing credit of such tax deducted at source in the relevant assessment year.

ANY UNCLAIMED TDS YOU CAN GET BACK UP TO LAST 6 YEARS

IN AY 24-25 WE FILLED UNCLAIMED TDS OF AY 19-20 RS 22,000  IN 1ST ATTEMP ORIGINAL ITR THEY REFUSED OLD TDS AND MADE RONG CALCULATION UNDER 234/C INTEREST AND FEES 

 AGAIN WE FIILED REVISED ITR AND TODAY WE GOT REFUND RS 23,870

Yes, you can claim TDS credit in a different assessment year from when it was deducted. The mechanism is FORM 71.

When is Form 71 applicable:
- TDS was deducted by the payer in FY X
- But the income itself is taxable in your hands in FY Y (different year)
- Example: TDS deducted on interest credited in March 2025, but you account for the income only in FY 2025-26

How to claim:
File Form 71 on the income tax portal (e-File > Income Tax Forms > File Income Tax Forms > Form 71). You declare the year of deduction, the year of income assessment, and the amount of TDS. The credit is then allowed in the year of income.

If you MISSED claiming TDS in a previous ITR that is already filed:
For returns within the rectification window (Section 154), file a rectification request. For others, check if revised return is still possible.

For a systematic approach to ensuring TDS credits match your 26AS before filing, this [TDS return filing guide](https://taxgarden.in/blog/tds-return-filing-form-24q-26q-employer-guide) explains how TDS gets reported and what to do when there is a mismatch.