Can tds of previous a.y.s be claimed in any later a.y.s?

This query is : Resolved 

18 January 2013 Can TDS of Previous A.Y.s be claimed in any later A.Y.s, even though the TDS certificates were available with the assessee and the income was furnished in that A.Y. The TDS was omitted to be claimed under the return.
Now can the same TDS be claimed in future A.Y.s?

18 January 2013 no we can not claim the TDS deducted in last year for payment related that year in next AY

18 January 2013 Dear Naresh ji, can you just cite me the provisions relating to your opinion?


18 January 2013 Corollary to section 199 read along with Madras High court decision reported in 149 ITR 788.

18 January 2013 Thank you very much Sir for your precise reply!



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