Whether unclaimed TDS can claimed in the next year

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please provide any reference under the Income Tax act
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Quick Summary
Unclaimed TDS credit can be claimed in subsequent years subject to Income Tax provisions. CBDT introduced Form 71 and Rule 134 allowing adjustment within 2 years from end of FY of deduction. In practice, TDS credit/refund may also be claimed via revised return within permissible timelines.

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


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