SECTION 206 AB - RETURN FILED WITH DEPARTMNENT THEN HIGHER TDS APPLICABLE OR NOT

An assessee's old tax consultant had filed the return but not verified the return so return is considered as not filed for AY 2023-24. The current AY's return ie AY 2024-25 is filed correctly this year within the due date.

Now the assessee has TDS deductble in AY 2025-26, more than Rs 50,000 and even all the years AY 2023-24 & AY 2024-25 TDS was above Rs 50,000.

So section 206AB is applicable and TDS to be deducted now stands 20% at higher rate because of return not filed for AY 2023-24

Query is, the return for AY 2023-24 is filed now by manually requesting the IT department in APR 2024 by submitting the details at Income TAx department at applicalble ward but no response has yet been received from thier end. 

Query :

1. So can this manual submission can be taken into consideration or TDS will be dedcuted at higher rate?
2. Return for AY 2024-25 is duly filed on 30.07.2024, that can't be taken into consideration for TDS deduction for AY 2025-26?

Kindly please revert.

Thanks in advance.