29 August 2012
Can an assessee claim TDS in an A.Y. other than the assessment year in which income is shown? (Instead of filing revised return or rectitification )
For example assessee filed return showing income of Rs. 1,00,000/- in A.Y. 2011-12 but not claim TDS deducted Rs. 10,000/-. Now can he claim TDS in A.Y. 2012-13 ?
02 September 2012
No. the law says that you have to claim tds for same assessment year for which the income was disclosed. You should file a rectification petition under section 155 and get the credit.
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