{"id":30483,"date":"2025-11-19T00:05:18","date_gmt":"2025-11-18T18:35:18","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30483"},"modified":"2026-02-08T02:26:31","modified_gmt":"2026-02-07T20:56:31","slug":"tds-not-deposited-can-you-still-claim-tds-credit","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/","title":{"rendered":"TDS Not Deposited? Can You Still Claim TDS Credit?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dd1c03892d5\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dd1c03892d5\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#TDS_Not_Deposited_Can_You_Still_Claim_TDS_Credit\" title=\"TDS Not Deposited? Can You Still Claim TDS Credit?\">TDS Not Deposited? Can You Still Claim TDS Credit?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Section_205_Protection_Reaffirmed\" title=\"Section 205 Protection Reaffirmed\u00a0\">Section 205 Protection Reaffirmed\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#1_Antaash_Sheikh_vs_ITO_Circle_535_Bangalore_AY_2024%E2%80%9325\" title=\"1. Antaash Sheikh vs ITO, Circle 5(3)(5), Bangalore (AY 2024\u201325)\">1. Antaash Sheikh vs ITO, Circle 5(3)(5), Bangalore (AY 2024\u201325)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#2_Naik_Naik_Co_vs_CIT_ITA_No_2915Mum2025_Order_dated_30092025\" title=\"2. Naik Naik &amp; Co. vs CIT, ITA No. 2915\/Mum\/2025 (Order dated 30.09.2025)\">2. Naik Naik &amp; Co. vs CIT, ITA No. 2915\/Mum\/2025 (Order dated 30.09.2025)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Why_These_Judgments_Are_Important\" title=\"Why These Judgments Are Important\">Why These Judgments Are Important<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Legal_or_Statutory_Protection_Under_Section_205\" title=\"Legal or\u00a0Statutory\u00a0Protection Under Section 205\u00a0\">Legal or\u00a0Statutory\u00a0Protection Under Section 205\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Steps_to_Claim_TDS_Credit_When_the_Deductor_Has_Not_Deposited_TDS\" title=\"Steps to Claim TDS Credit When the Deductor Has Not Deposited TDS\">Steps to Claim TDS Credit When the Deductor Has Not Deposited TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#If_Employer_Has_Not_Deposited_TDS\" title=\"If Employer Has Not Deposited TDS\">If Employer Has Not Deposited TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Interest_for_Not_Deducting_or_Not_Depositing_TDS_on_Time\" title=\"Interest for Not Deducting or Not Depositing TDS on Time\">Interest for Not Deducting or Not Depositing TDS on Time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Penalty_for_Delay_in_Filing_TDS_Returns\" title=\"Penalty for Delay in Filing TDS Returns\">Penalty for Delay in Filing TDS Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/tds-not-deposited-can-you-still-claim-tds-credit\/#Implication_for_taxpayers\" title=\"Implication for taxpayers:\">Implication for taxpayers:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30484\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/1763451905872.jpeg\" alt=\"TDS Not Deposited? Can You Still Claim TDS Credit?\" width=\"972\" height=\"1495\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/1763451905872.jpeg 480w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/1763451905872-195x300.jpeg 195w\" sizes=\"(max-width: 972px) 100vw, 972px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"TDS_Not_Deposited_Can_You_Still_Claim_TDS_Credit\"><\/span><span style=\"color: #000080;\"><strong>TDS Not Deposited? <\/strong><strong data-start=\"105\" data-end=\"140\">Can You Still Claim TDS Credit?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ITAT clarifies that if TDS is deducted but not deposited by the employer, the employee (deductee) cannot be penalized.\u00a0 Two Powerful ITAT Judgments Now Make the Answer Clear:\u00a0Recent decisions from the Income Tax Appellate Tribunal have reinforced a major protection for taxpayers: TDS credit cannot be denied merely because of a mismatch in Form 26AS or the deductor\u2019s failure to deposit tax. This brings long-awaited relief to thousands of taxpayers affected by CPC 143(1) adjustments.<\/p>\n<h3 data-start=\"537\" data-end=\"597\"><span class=\"ez-toc-section\" id=\"Section_205_Protection_Reaffirmed\"><\/span><span style=\"color: #000080;\"><strong data-start=\"540\" data-end=\"597\">Section 205 Protection Reaffirmed\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"599\" data-end=\"790\">Summarizing a landmark ruling by the Income Tax Appellate Tribunal on Section 205 protection regarding Tax Deducted at Source. Here\u2019s a detailed breakdown: The ITAT has categorically held that once tax is deducted at source, the deductee cannot be asked to pay it again. Any failure to deposit TDS is the deductor\u2019s default not the taxpayer\u2019s.<\/p>\n<h3 data-start=\"792\" data-end=\"866\"><span class=\"ez-toc-section\" id=\"1_Antaash_Sheikh_vs_ITO_Circle_535_Bangalore_AY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\"><strong data-start=\"796\" data-end=\"866\">1. <em data-start=\"801\" data-end=\"864\">Antaash Sheikh vs ITO, Circle 5(3)(5), Bangalore (AY 2024\u201325)<\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"869\" data-end=\"970\">Employer Dunzo Digital Pvt. Ltd. deducted \u20b913.14 lakh TDS from salary but did not deposit it.\u00a0CPC and CIT(A) denied the credit.\u00a0ITAT overturned the denial, emphasizing that an employee cannot be penalized for the employer&#8217;s non-compliance.\u00a0Section 205 squarely protects the deductee once tax has been deducted.<\/p>\n<h3 data-start=\"1201\" data-end=\"1284\"><span class=\"ez-toc-section\" id=\"2_Naik_Naik_Co_vs_CIT_ITA_No_2915Mum2025_Order_dated_30092025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1205\" data-end=\"1284\">2. <em data-start=\"1210\" data-end=\"1234\">Naik Naik &amp; Co. vs CIT<\/em>, ITA No. 2915\/Mum\/2025 (Order dated 30.09.2025)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1287\" data-end=\"1379\">Over INR 96 lakh was deducted from professional receipts but not deposited by the deductor.\u00a0ITAT Mumbai allowed the TDS credit despite the absence of 26AS reflection.\u00a0The tribunal held that denial of credit results in double taxation, violating Section 205.\u00a0Proof of deduction was held sufficient to claim credit.<\/p>\n<h3 data-start=\"1622\" data-end=\"1662\"><span class=\"ez-toc-section\" id=\"Why_These_Judgments_Are_Important\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1625\" data-end=\"1662\">Why These Judgments Are Important<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1664\" data-end=\"2028\">\n<li data-start=\"1664\" data-end=\"1732\">\n<p data-start=\"1666\" data-end=\"1732\">The right to TDS credit is created the moment tax is deducted.<\/p>\n<\/li>\n<li data-start=\"1733\" data-end=\"1803\">\n<p data-start=\"1735\" data-end=\"1803\">Form 26AS is not the sole determinant of credit eligibility.<\/p>\n<\/li>\n<li data-start=\"1804\" data-end=\"1924\">\n<p data-start=\"1806\" data-end=\"1924\">Taxpayers will no longer be penalized due to the deductor\u2019s non-compliance, financial distress, or insolvency.<\/p>\n<\/li>\n<li data-start=\"1925\" data-end=\"2028\">\n<p data-start=\"1927\" data-end=\"2028\">Reinforces the principle that TDS is held in trust by the deductor on behalf of the government.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"432\" data-end=\"474\"><span class=\"ez-toc-section\" id=\"Legal_or_Statutory_Protection_Under_Section_205\"><\/span><span style=\"color: #000080;\"><strong data-start=\"436\" data-end=\"474\">Legal or\u00a0<\/strong><strong data-start=\"2038\" data-end=\"2075\">Statutory\u00a0<\/strong><strong data-start=\"436\" data-end=\"474\">Protection Under Section 205\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2076\" data-end=\"2228\">Section 205 of the Income-tax Act, 1961, states that where tax has been deducted at source, the assessee cannot be called upon to pay that tax again. Section 205 of the Income Tax Act expressly prohibits the Income Tax Department from recovering tax from you if it has already been deducted from your income. The liability to deposit TDS rests entirely with the deductor\u2014not with the taxpayer. The rationale is clear The deductor acts as an agent of the government. Failure to remit TDS is the deductor\u2019s default, not the taxpayer\u2019s fault, &amp; the tax dept must recover from the deductor, not the deductee.<\/p>\n<p data-start=\"726\" data-end=\"979\">However, the automated system may temporarily disallow the claim during ITR processing if the TDS does not reflect in Form 26AS\/AIS, which may trigger a demand notice. In such cases, you must follow the process below to ensure the credit is allowed.<\/p>\n<h3 data-start=\"986\" data-end=\"1058\"><span class=\"ez-toc-section\" id=\"Steps_to_Claim_TDS_Credit_When_the_Deductor_Has_Not_Deposited_TDS\"><\/span><span style=\"color: #000080;\"><strong data-start=\"989\" data-end=\"1058\">Steps to Claim TDS Credit When the Deductor Has Not Deposited TDS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"1060\" data-end=\"1095\"><span style=\"color: #000080;\"><strong>Verify the Discrepancy:<\/strong><\/span> Regularly\u00a0check Form 26AS, Annual Information Statement, on the income-tax portal to confirm whether your TDS is reflecting.<\/li>\n<li data-start=\"1250\" data-end=\"1283\"><span style=\"color: #000080;\"><strong>Contact the Deductor :\u00a0<\/strong><\/span>Inform your employer, bank, tenant, or any person who deducted TDS. Request them to <span style=\"font-size: 16px;\">deposit the pending TDS with interest\/penalty and<\/span>\u00a0<span style=\"font-size: 16px;\">File a <\/span>revised TDS return<span style=\"font-size: 16px;\">.\u00a0<\/span>Often, the issue gets resolved once the deductor corrects the error.<\/li>\n<li data-start=\"1541\" data-end=\"1586\"><span style=\"color: #000080;\"><strong>Gather Evidence of TDS Deduction :\u00a0<\/strong><\/span>Collect documents proving that TDS was actually deducted from your income, like <span style=\"font-size: 16px;\">salary slips showing TDS, <\/span><span style=\"font-size: 16px;\">bank statements showing net income credited, and <\/span><span style=\"font-size: 16px;\">Form 16 \/ Form 16A (if issued).\u00a0<\/span>These documents are crucial if the case is escalated.<\/li>\n<li data-start=\"1835\" data-end=\"1902\"><span style=\"color: #000080;\"><strong>File a Complaint With the Deductor\u2019s Assessing Officer:<\/strong><\/span> If the deductor does not act, file a written complaint with the Assessing Officer (AO) of the deductor. You can find AO details by entering the deductor\u2019s PAN on the income tax website.<\/li>\n<li data-start=\"2105\" data-end=\"2146\"><span style=\"color: #000080;\"><strong>Respond to Any Demand Notice\u00a0 :\u00a0<\/strong><\/span>If CPC issues a demand under Section 143(1) <span style=\"font-size: 16px;\">File a response online, <\/span><span style=\"font-size: 16px;\">Attach supporting evidence (salary slips, bank statements, etc.) then <\/span><span style=\"font-size: 16px;\">request the AO to allow credit in accordance with Section 205 and established judicial precedents. <\/span>Courts and CBDT instructions generally require the AO to grant credit if evidence supports your claim.<\/li>\n<li data-start=\"2500\" data-end=\"2539\"><span style=\"color: #000080;\"><strong>File an Appeal (If Needed) : <\/strong><\/span>If the AO still denies TDS credit, you may file an appeal before the Commissioner of Income Tax (Appeals).\u00a0Recent ITAT rulings strongly support the taxpayer in such cases.<\/li>\n<\/ul>\n<h3 data-start=\"2695\" data-end=\"2735\"><span class=\"ez-toc-section\" id=\"If_Employer_Has_Not_Deposited_TDS\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2698\" data-end=\"2735\">If Employer Has Not Deposited TDS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2737\" data-end=\"2794\">If entries are missing despite proof of salary deduction, Inform the employer and request immediate remedial action. Provide supporting evidence such as pay slips or bank statements. If the employer does not act, file a written complaint with your jurisdictional Assessing Officer (AO). AO details can be found on the Income Tax e-filing portal using the employer&#8217;s PAN.<\/p>\n<h3 data-start=\"156\" data-end=\"219\"><span class=\"ez-toc-section\" id=\"Interest_for_Not_Deducting_or_Not_Depositing_TDS_on_Time\"><\/span><span style=\"color: #000080;\"><strong data-start=\"159\" data-end=\"219\">Interest for Not Deducting or Not Depositing TDS on Time<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"221\" data-end=\"407\">The Income Tax Act imposes strict interest and penalties when a deductor (employer, company, or any payer) either fails to deduct TDS or deducts but does not deposit TDS on time.\u00a0<span style=\"color: #000080;\">Interest Under Section 201A<\/span><\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"446\" data-end=\"929\">\n<thead data-start=\"446\" data-end=\"540\">\n<tr data-start=\"446\" data-end=\"540\">\n<th data-start=\"446\" data-end=\"474\" data-col-size=\"sm\"><strong data-start=\"448\" data-end=\"473\">Default Under Section<\/strong><\/th>\n<th data-start=\"474\" data-end=\"498\" data-col-size=\"sm\"><strong data-start=\"476\" data-end=\"497\">Nature of Default<\/strong><\/th>\n<th data-start=\"498\" data-end=\"518\" data-col-size=\"sm\"><strong data-start=\"500\" data-end=\"517\">Interest Rate<\/strong><\/th>\n<th data-start=\"518\" data-end=\"540\" data-col-size=\"md\"><strong data-start=\"520\" data-end=\"538\">Period of Levy<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"639\" data-end=\"929\">\n<tr data-start=\"639\" data-end=\"789\">\n<td data-start=\"639\" data-end=\"650\" data-col-size=\"sm\">201A<\/td>\n<td data-col-size=\"sm\" data-start=\"650\" data-end=\"692\">Failure to deduct TDS (fully or partly)<\/td>\n<td data-col-size=\"sm\" data-start=\"692\" data-end=\"711\">1% per month<\/td>\n<td data-col-size=\"md\" data-start=\"711\" data-end=\"789\">From the date the tax was deductible till the date of actual deduction<\/td>\n<\/tr>\n<tr data-start=\"790\" data-end=\"929\">\n<td data-start=\"790\" data-end=\"801\" data-col-size=\"sm\">201A<\/td>\n<td data-col-size=\"sm\" data-start=\"801\" data-end=\"842\">Failure to deposit TDS after deduction<\/td>\n<td data-col-size=\"sm\" data-start=\"842\" data-end=\"863\">1.5% per month<\/td>\n<td data-col-size=\"md\" data-start=\"863\" data-end=\"929\">From the date of deduction till the date of actual payment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"949\" data-end=\"1042\">Interest must be paid before filing TDS returns or before settling any TRACES demand. &amp;\u00a0Interest paid for delayed TDS deposit is not allowable as a business expense under income tax laws.<\/p>\n<h3 data-start=\"1155\" data-end=\"1201\"><span class=\"ez-toc-section\" id=\"Penalty_for_Delay_in_Filing_TDS_Returns\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1158\" data-end=\"1201\">Penalty for Delay in Filing TDS Returns<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1203\" data-end=\"1303\">Companies, whether government or private must also comply with quarterly TDS return filing deadlines.<\/p>\n<ul>\n<li data-start=\"1305\" data-end=\"1350\">The late filing fee under Section 234E is INR 200 per day<span style=\"font-size: 16px;\"> for delay. &amp; <\/span><span style=\"font-size: 16px;\">Capped at the amount of TDS that is reportable in the return.<\/span><\/li>\n<li data-start=\"1446\" data-end=\"1483\">Penalty Under Section 271H: A penalty\u00a0between INR 10,000 and INR 100,000 may be levied if a TDS<span style=\"font-size: 16px;\">\u00a0return is filed late <\/span>beyond one year or<span style=\"font-size: 16px;\">\u00a0<\/span><span style=\"font-size: 16px;\">incorrect information is furnished. <\/span>This penalty is in addition to the Section 234E fee.<\/li>\n<li data-start=\"1690\" data-end=\"1760\">No Penalty Under Section 271H If all conditions below are met, like The TDS\/TCS amount has been fully deposited with the government, all interest and late filing fees have been paid, &amp; the TDS\/TCS return is filed within one year from the original due date.<\/li>\n<\/ul>\n<h3 data-start=\"2076\" data-end=\"2228\"><span class=\"ez-toc-section\" id=\"Implication_for_taxpayers\"><\/span><span style=\"color: #000080;\"><strong>Implication for taxpayers<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2076\" data-end=\"2228\">As the deductee (the taxpayer from whose income tax has been deducted), you are fully entitled to claim TDS credit even if the employer or deductor fails to deposit it with the government. If your employer deducted TDS but failed to deposit it, you still have the right to claim credit under Section 205. The mismatch in Form 26AS cannot be the sole reason for denial. following important points to remember in this regard:<\/p>\n<ul>\n<li>You are <em data-start=\"2777\" data-end=\"2782\">not<\/em> liable for the deductor\u2019s default:\u00a0recovery of unpaid TDS, interest, and penalties is done from the deductor, not the taxpayer.<\/li>\n<li data-start=\"2919\" data-end=\"2963\">Must still file your ITR on time :\u00a0To preserve your right to credit and refund, file your return within the applicable due date.<\/li>\n<li data-start=\"3059\" data-end=\"3090\">New Relief: Form 71 :\u00a0CBDT introduced Form 71, allowing taxpayers to claim TDS credit in cases where:\n<ul>\n<li data-start=\"3177\" data-end=\"3224\">The income was reported in an earlier year,<\/li>\n<li data-start=\"3225\" data-end=\"3304\">\n<p data-start=\"3227\" data-end=\"3304\">But the deductor deposited TDS in a later year, leading to mismatch issues.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31226\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/TDS-AND-other.jpg\" alt=\"TDS rate \" width=\"886\" height=\"1252\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/TDS-AND-other.jpg 886w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/TDS-AND-other-212x300.jpg 212w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/TDS-AND-other-725x1024.jpg 725w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/TDS-AND-other-768x1085.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/11\/TDS-AND-other-800x1130.jpg 800w\" sizes=\"(max-width: 886px) 100vw, 886px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TDS Not Deposited? Can You Still Claim TDS Credit? ITAT clarifies that if TDS is deducted but not deposited by the employer, the employee (deductee) cannot be penalized.\u00a0 Two Powerful ITAT Judgments Now Make the Answer Clear:\u00a0Recent decisions from the Income Tax Appellate Tribunal have reinforced a major protection for taxpayers: TDS credit cannot be &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[10368],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30483"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=30483"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30483\/revisions"}],"predecessor-version":[{"id":31227,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30483\/revisions\/31227"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=30483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=30483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=30483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}