15 July 2024
My mother aged 76 retired from service getting pension and also other incomes through FDs. However her total income is less than 5Lakhs. She was not filing her ITR since 2014-15 due to her total income is less than taxable income. We noticed that from her deposits TDS was deducted for the FY 2022-23 and FY 2023-24. For claiming the TDS while filing the ITR website it's showing only for 2023-24 TDS. Do we have any provision to add the FY 2022-23 TDS for claiming. Kindly please anyone clarify me.
15 July 2024
You have to login (after registration on the site as tax payer) TRACES. Then download form 26AS for each financial year. link: https://www.tdscpc.gov.in/app/login.xhtml
15 July 2024
Yes I've downloaded 26AS only then found that for the FY 2022-23 too TDS was deducted and for Fy 2023-24 too TDS deducted . My query is can I be allowed to claim for the earlier FY of 2022-23 in the current ITR filing ?
15 July 2024
No. You need to file relevant ITR u/s. 119(2)(b) IT act. For that you need to file request for condonation of late fling of ITR. Refer: https://enterslice.com/learning/condonation-of-delay-under-section-1192b/
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