03 March 2023
Yes, eligible to carry forward it while filing ITR itself. If not claimed to carry forward in preceding ITR, you cannot claim it in next year.
03 March 2023
No applicability of any section/act. You can carry forward TDS claim provided you are not offering the relevant income in same year. Practically it is experienced that TDS doesn't get bought forward if the claim was not exercised in previous year.
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