| Question And Answer | |
|---|---|
| Subject: | TDS not carried forwarded therefore not available in next year |
| Category: | Income-Tax |
| Querist: | karan goyal |
| Answered by: | Law Intern |
| Tags: | TDS credit |
| Date: | February 8, 2026 |
assessee had filed return for AY 23-24 and forget to carried forward the TDS of Rs. 500000/- therefore it was lapsed. during next return assessee claimed that non carried forward TDS but CPC had rejected that TDS amount due to non availability of TDS in 26AS now the assessee had filed rectification again CPC intimation order and proceedings is not yet initiated in this case can assessee file appeal against intimation order before CIT or wait till order passed in rectification or should file appeal before CIT
U/s 199 of the Income Tax Act, TDS credit has to be claimed in the year in which the corresponding income is offered to tax.
You can file an appeal against the CPC intimation order directly before the CIT(A) u/s 246A, even while the rectification request is pending. There is no bar against this.