Claim of tds remained to be disclosed in return of income

This query is : Resolved

Goutam Jain (Querist)
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28 May 2012 The assessee has filled Return of Income on or before due date.The Income on which TDS was deducted was disclosed ,however Tds credit was remained to be claimed in the Return of income.What is the course of action:-
A)Only letter of Rectification for requesting to give the credit of TDS is sufficient or
B)To Revise the Return,if yes then under what section?
Thanks and regards,
Darshil

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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28 May 2012 You will have to revise the return u/s 139(5).

Rectification is not possible because claiming TDS which was not claimed earlier amounts to fresh claims which is not allowed u/s 154.

So, you will have to file a revised return.