Hi sir, One of my known person aged around 60 years working as govt employee.He is getting an arrears amount nearly 20L.the arrears is of nearly 15 years. How to go for taxation on this part.nearly some 3 lakhs has been going to deduct as tds.how claim refund ?

Please provide correct advice in the following situation. We filed ROI for AY 2019-20 on 30-10-2019 and paid a tax amount of Rs 1,20,03,465/- under section 115JB. Above return was processed u/s 143 (1) by intimation dated 19-05-2020. The Company has deposited Advance tax of Rs. 40, 00,000/- and ITR -6 for AY 2019-20 was filed under Section 139 on 30-10-2019 to obviate any violation in Tax compliance including the TDS claim of Rs. 87,29,484/-. In the Intimation order the assessing officer had accepted the income and other claims of the Appellant but had demanded Rs 97,85,148/- as balance tax and interest. During the Assessment Year relevant to Previous Year 2018-19, the land under the ownership of the Assessee has been taken over by the Government for Guruvayur Dewaswam (GD). LA compensation of Rs.38565360/- (on 5- 2-2018), Rs.4,00,00,000/- (on 4-2-2019), and Rs.48,28,009/- on19-11-2020 were paid to the Petitioner Company. Deductor, GD did not deposit the TDS to government in relevant years, this resulted in the demand of Rs. 97,85,148/- on Company towards balance tax and interest in the intimation u/s 143 (1) dated 19-05-2020. GD deposited Rs.95,02,088 /- towards TDS and Rs.21, 25,421 /-towards TDS and interest on 30-1-2021 and filed TDS return for the Assessment Year 2021-22. (not AY 2019-20). Deductor is delaying filing revised TDS return in spite of many requests even by Income tax authorities. Can the Income tax department seek to recover Income tax with fine from Company for AY 2019-20, on mere fact that Petitioner could not account for deposit of such tax (TDS) (Rs.87,29,484/-, only because the deductor, after paying the compensation to Petitioner in relevant year, did not deposit TDS to government revenue? Should the assessee suffer for the fault of the deductor? We understand There is a bar under Section 205 and circular of CBDT in this matter.

I am state government employee and have become taxpayer from F.Y.2022-2023. I am annual Income is around 8 lakh per annum and by December 2023 I will be receiving Arrears as per modified Pay Scale approx. 8 lakhs. since the said arrears is from 2012 to 2022. How do claim the TDS on Arrears while filing return. Since its backdated income from the year 2012 to 2022 when my income was not taxable. Kindly guide me.

Dear Sir, My mother is a senior citizen. She is 85 years old. she has income from pension and interest on savings which together is less than 5 lacs per year. A TDS of 7275 was deducted in FY 2023-24 by bank even after submitting Form 15 H and TDS is being deducted in FY 2024-25 also. Can she file return for FY 2023-24 now or along with 2024-25 for refund of TDS. and how ?. Pls advise.