{"id":58321,"date":"2026-02-08T18:48:20","date_gmt":"2026-02-08T13:18:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=58321"},"modified":"2026-02-08T18:48:20","modified_gmt":"2026-02-08T13:18:20","slug":"tds-not-carried-forwarded-therefore-not-available-in-next-year","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/tds-not-carried-forwarded-therefore-not-available-in-next-year\/","title":{"rendered":"TDS not carried forwarded therefore not available in next year"},"content":{"rendered":"<p>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<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[928],"class_list":["post-58321","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-tds-credit"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/58321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=58321"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58321"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=58321"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=58321"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=58321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}