16 February 2023
I did not claim TDS details of one deductor in my ITR for 2021-22, but included the corresponding income under head Business and Professional income. The TDS was deducted u/s 194JB Please suggest how can I claim it now? Can I file 'Rectification - request type - tax credit mismatch correction' and request for carry over to f/y 2022-23, so I can claim it in my ITR for 2023-24 A/Y ? Or please suggest any other method to claim this amount. Thank you,
16 February 2023
File rectification request for the same year. You cannot claim TDS in a year wherein you don't declare relevant income for assessment.
CAclubindia
